Procter & Gamble Distributing Co. v. Sherman’s Empirical Analysis
2 F.2d 165 · 1924
Citation profile
8 federal appellate · 4 district · 11 state decisions
How this case has been cited
Cited by 28 later decisions (1 by the Supreme Court) — most recently February 2021 · most notably Rosewell v. National Bank (1981), Educational Films Corporation of America v. Ward (1931)
8 federal appellate · 4 district · 11 state decisions
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 United States v. State of North Carolina · Atlantic Coast Line Co v. Doughton · District of Columbia v. Johnson · Procter & Gamble Co. v. Newton
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t seems to me plain that it is not an adequate remedy, after taking away a man's money as a condition of allowing him to contest his tax, merely to hand it back, when, no matter how long after, he establishes that he ought never to have been required to pay at all. Whatever may have been our archaic notions about interest, in modern financial communities a dollar today is worth more than a dollar next year, and to ignore the interval as immaterial is to contradict well-settled beliefs about value. The present use of my money is itself a thing of value, and, if I get no compensation for its loss, my remedy does not altogether right my wrong.”
9 later decisions 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.