Treat v. White’s Empirical Analysis
181 U.S. 264 · 1901
Citation profile
49 federal appellate · 29 district · 29 state decisions
How this case has been cited
Cited by 165 later decisions (34 by the Supreme Court) — most recently March 1995 · most notably Flint v. Stone Tracy Co. (1911), Brushaber v. Union Pacific Railroad (1916)
49 federal appellate · 29 district · 29 state decisions — followed in 10 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 Second Circuit Court of Appeals)
Relationships
Relies on Rector Etc of Holy Trinity Church v. United States · United States v. Isham · Gibbons v. District of Columbia · White v. Treat
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 165 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There must be certainty as to the meaning and scope of language imposing any tax, and doubt in respect to its meaning is to be resolved in favor of the taxpayer.””
2 later decisions quote this exact passage · from the majority““Upon each sale, agreement of sale, or agreement to sell, any products or merchandise at any exchange, or board of trade, or other similar place, either for present or future delivery, for each $100 in value of said sale or agreement of sale or agreement to sell, 1 cent, and for each additional $100 or fractional part * * * in excess of $100, 1 cent: Provided, that on every sale or agreement of sale or agreement to sell as aforesaid there shall he made and delivered by the seller to the buyer a hill, memorandum, agreement, or other evidence of such sale, agreement of sale, or agreement to sell,,to which there shall be affixed a lawful stamp or stamps in value equal to the amount of the tax on such sale. And every such bill, memorandum, or other evidence of sale or agreement to sell shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers; and any person or persons liable to pay the* tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons, who shall make any such sale or agreement of sale, or agreement to sell, or who shall, in pursuance of any such sale, agreement of sale, or agreement to sell, deliver any such products or merchandise without a bill, memorandum, or other evidence thereof as herein required, or who shall deliver such bill, memorandum, or other evidence of sale, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade”
1 later decision quote this exact passagee.g. Calkins v. Smietanka
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.