Walker v. Jack’s Empirical Analysis
88 F. 576 · 1898
Citation profile
2 federal appellate · 2 district ·
How this case has been cited
Cited by 11 later decisions (2 by the Supreme Court) — most recently August 2021
2 federal appellate · 2 district ·
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 Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania · Borer v. Chapman · Kirtland v. Hotchkiss · Savings Loan Soc v. Multnomah County or · Catlin v. Hull
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The complainant excepted to the answer for insufficiency, the court sustained the exception, and, the defendants declining to plead further, the court entered a decree perpetually enjoining the defendants as prayed in the bill. The court seems to have treated the exceptions as if equivalent to a demurrer testing the sufficiency of the averments of the answer as a defense to the bill upon its merits. This was not according to proper equity practice. There is no such thing as a demurrer to an answer in equity. Grether v. Cornell’s Ex’rs. 43 U. S. App. 770, 23 C. C. A. 498 , and 75 Fed. 742 . The only way by which the sufficiency of an answer on its merits as a defense to the ease made in the bill can be tested is by setting the case for hearing on the bill and answer. The office of an exception is to raise the question whether the averments and denials of the answer are sufficiently responsive to' the allegations of the bill. In this case the averments of the answer were in every way responsive to the allegations of the bill, and left nothing to be desired in defining the sharpness of the real issue between the parties. It was therefore an error to sustain the exceptions.””
1 later decision quote this exact passage““Our statute clearly adopts that rule.' Whenever the person holding such choses in action resides in Ohio, he must list for taxation such credits whether he holds them as owner, trustee, guardian, or agent. If they are held within the state in either capacity, they are within the jurisdiction of the state for purposes of taxation. If they are not so held, but are owned and held by a nonresident, they are not subject to taxation.””
1 later decision quote this exact passage · from the majority
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.