117 Ill. 2d 493 - Goldberg v. Johnson’s Empirical Analysis
1987
Citation profile
7 state decisions
How this case has been cited
Cited by 10 later decisions (3 by the Supreme Court) — most recently September 2010
7 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 Complete Auto Transit, Inc. v. Brady · Lehnhausen v. Lake Shore Auto Parts Co. · Container Corp. of America v. Franchise Tax Board · Western Live Stock v. Bureau of Revenue · Henneford v. Silas Mason Co.
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.
“Illinois is attempting to tax the entire cost of an interstate act which takes place only partially in Illinois. This tax by its own terms is not fairly apportioned. It discriminates against interstate commerce and it is not related to services provided in Illinois. For all of these reasons the Act must fail.”
1 later decision quote this exact passage · from the majoritye.g. Goldberg v. Sweet““We agree with the parties that the four-part test enunciated by the Supreme Court in Complete Auto controls our decision on the commerce clause issue.” 117 Ill. 2d at 500 .”
1 later decision quote this exact passage · from the majority“the benefits afforded by other States in facilitating the same interstate telecommunication are too speculative to override the substantial benefits extended by Illinois.”
1 later decision quote this exact passage · from the majoritye.g. Goldberg v. Sweet
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.