Friessen Const. Co., Inc. v. Erickson’s Empirical Analysis
1976
Citation profile
8 state decisions
How this case has been cited
Cited by 8 later decisions — most recently August 2015
8 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 United States v. Boyd · National College of Business v. Pennington County · Argo Oil Corporation v. Lathrop · In re Watson · Wheelon v. South Dakota Land Settlement Board
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Where a contractor ... uses tangible personal property in the performance of his contract ... whether the title to such property be in the contractor ... or any other person, or whether the titleholder of such property would be subject to pay the sales or use tax, such contractor ... shall pay a tax at the rate prescribed by [SDCL 10-45-2.]”
1 later decision 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.