Walter v. Commissioner’s Empirical Analysis
1925
Citation profile
12
cited by 12 later decisions
July 1938
most recently cited
1 federal appellate ·
Relationships
Relies on Frick v. Commonwealth of Pennsylvania · Edwards v. Slocum · Lehigh Valley Railroad Company v. Royal Indemnity Company and Others
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The taxes of both the State and ¡Federal Government depend upon the respective laws of each, and are not affected by the laws of the other. The power of Congress in levying taxes is not necessarily or naturally inconsistent with that of the States. Each may lay a tax on the same property without interfering with the action of the other.”
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.