C. W. Cornell v. F. E. Coyne’s Empirical Analysis
192 U.S. 418 · 1904
Citation profile
99 federal appellate · 30 district · 55 state decisions
How this case has been cited
Cited by 364 later decisions (57 by the Supreme Court) — most recently May 2021 · most notably Caminetti v. United States (1917), Pennhurst State School and Hospital v. Halderman (1981)
99 federal appellate · 30 district · 55 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.
Relationships
Relies on Gibbons v. Ogden · Rector Etc of Holy Trinity Church v. United States · United States v. Trans-Missouri Freight Ass'n · Knowlton v. Moore · 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 364 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““. . . The true construction of the constitutional provision •is that no burden by way of tax or duty can be cast upon the exportation of articles, and does not mean that articles exported are relieved from the prior ordinary burdens of taxation which rest upon all property similarly situated. The exemption attaches to the export and not to the article before its exportation.””
4 later decisions quote this exact passage · from the majority““But if there were a doubt as to the meaning of the statute that doubt should be resolved in favor of the government. Whoever claims a privilege from the government should point to a statute which clearly indicates the purpose to grant the privilege. “But if there be any doubt as to the proper construction of this statute (and we think there is none), then that construction must be adoped which is most advantageous to the interests' of the government. The statute being a grant of a privlegé, must be construed most strongly in favor of the grantor.” Cases cited.”
1 later decision quote this exact passage · from the majority““That upon all filled cheese which shall be manufactured there shall be assessed and collected a tax of one cent per pound, to be paid by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound. The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.””
1 later decision quote this exact passage
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.