Derechinsky v. Epstein’s Empirical Analysis
1925
Citation profile
10 state decisions
How this case has been cited
Cited by 10 later decisions — most recently May 1948
10 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 Bergman v. Fortescue · De Groot v. McCotter · Security Trust & Safe Deposit Co. v. New Jersey Paper Board & Wall Paper Manufacturing Co. · Leipziger v. Van Saun · Norton v. Warner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But the defendant is met here with a complete denial by the complainant; and, as the burden of proof is on the defendant to prove that his failure to pay the taxes was due to the statements of the complainant, and having failed to sustain this burden, he must fail.”
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.