Pollock v. Farmers' Loan & Trust Co.’s Empirical Analysis
158 U.S. 601 · 1895
Citation profile
161 federal appellate · 56 district · 165 state decisions
How this case has been cited
Cited by 692 later decisions (110 by the Supreme Court) — most recently June 2024 · most notably United States v. Jackson (1968), Eisner v. Macomber (1920)
161 federal appellate · 56 district · 165 state decisions — followed in 32 states
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 M'Culloch v. State of Maryland · Gibbons v. Ogden · Field v. Clark · Trustees of Dartmouth College v. Woodward · Brown v. Maryland
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 692 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.””
9 later decisions quote this exact passage · from the dissent“We have considered the act only in respect of the tax on income derived from real estate, and from invested personal property, and have not commented on so much of it as bears on gains or profits from business, privileges, or employments, in view of the instances in which taxation on business, privileges, or employments has assumed the guise of an excise tax and been sustained as such.”
7 later decisions quote this exact passage · from the majority“The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”
5 later decisions quote this exact passage · from the dissent
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.