General Dynamics Corp. v. Sharp’s Empirical Analysis
1996
Citation profile
19 state decisions
How this case has been cited
Cited by 20 later decisions — most recently December 2014
19 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.
Appellate journey
reviewedthe decision below (from Texas 353rd Judicial District Court)
Relationships
Applies 26 U.S.C. § 451
Relies on Container Corp. of America v. Franchise Tax Board · Moorman Manufacturing Co. v. Bair · Galveston Harrisburg San Antonio Railway Company v. State of Texas · Underwood Typewriter Co. v. Chamberlain · Butler Bros. v. McColgan, Franchise Tax Commissioner
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“percentage disparities ranging between 14-93%.”
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.