Sanford v. Poe’s Empirical Analysis
Citation profile
4 federal appellate · 5 district · 93 state decisions
How this case has been cited
Cited by 124 later decisions (9 by the Supreme Court) — most recently February 2024 · most notably Chicago, Burlington & Quincy Railway Co. v. Babcock (1907), Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission (1924)
4 federal appellate · 5 district · 93 state decisions — followed in 37 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.
Appellate journey
reviewedthe decision below (from Sixth Circuit Court of Appeals)
Relationships
Relies on M'Culloch v. State of Maryland · Robbins v. Taxing District of Shelby Co Tennessee · State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · County of Mobile v. Kimball
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 124 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is suggested that the decision of the Supreme Court of Ohio should not have been followed, because the case in which it was announced did not involve a genuine controversy, but was prepared for the purpose of obtaining an adjudication, and, under the circumstances, ought not to have been considered by that court. But it was for that tribunal to pass on this question, .and, as it entertained jurisdiction and delivered a considered opinion, which appears in the official reports of the court, as its judgment of the validity of the Nichols law under the Constitution of the state of Ohio, it is not within ■our province to review its determination in that regard.””
1 later decision quote this exact passage · from the majority““ If, by reason of the good will of the concern, or the skill, experience, and energy with which its business is conducted, the market value of the capital stock is largely increased, whereby the value of the tangible property of the corporation, considered as an entire plant, acquires a greater market value than it otherwise would have had, it cannot properly be said not to be its true value in money, within the meaning of the constitution, because good will and other elements indirectly entered into its value.””
1 later decision quote this exact passage · from the majority““We repeat that while the unity which exists may not be a physical unity, it is something more than/ a mere unity .of ownership. It is a unity of use, not simply for the convenience or pecuniary profit of the owner but existing in the very necessities of the case — resulting from the very nature of the business. ’ ’”
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.