78 Wash. 2d 4 - Clifford v. State’s Empirical Analysis
1970
Citation profile
15 state decisions
How this case has been cited
Cited by 15 later decisions — most recently October 2024
15 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on 67 Wash. 2d 97 - Black v. State · 74 Wash. 2d 82 - Boeing Co. v. State · 77 Wash. 2d 514 - Rena-Ware Distributors, Inc. v. State · 65 Wash. 2d 889 - Hemphill v. Tax Commission · 40 Wash. 2d 405 - Mahler v. Tremper
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The particular business activity of the appellants which is taxed is that of permitting deferred payment for the real estate which it sells. * * * Making a loan and taking a land contract as security is not the same activity as selling a piece of land and accepting the payment in installments. In one activity, money is advanced. In the other, no money is advanced by the seller; rather he • relinquishes the right to immediate payment. This is a sufficient distinction in fact to justify the difference in tax treatment. . . . [Id. at 8, 469 P.2d at 551 ].”
2 later decisions quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.