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← 105 Mont. 347 - Wheir v. Dye

Wheir v. Dye’s Empirical Analysis

1937

Citation profile

22
cited by 22 later decisions
4
states following
December 2013
most recently cited

22 state decisions

How this case has been cited

Cited by 22 later decisions — most recently December 2013

22 state decisions

80193719401950196019701980199020002010decided

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 Rast v. Van Deman & Lewis Co. · Heisler v. Thomas Colliery Co. · Stebbins v. Riley · Chicago, Milwaukee & St. Paul Railway Co. v. Tompkins · Fred Keeney v. Comptroller of the State of New York

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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and all taxes shall be levied and collected by general laws?”
    1 later decision quote this exact passage · from the majority
  2. “. . . the Constitution [of the United States] does not require uniformity in the manner of collection. Uniformity in the assessment is all it demands.”
    1 later decision quote this exact passage · from the majority
  3. “It is the levy or assessment of the tax which must be uniform and not its means of enforcement.”
    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.