New Jersey v. Anderson’s Empirical Analysis
203 U.S. 483 · 1906
Citation profile
195 federal appellate · 146 district · 44 state decisions
How this case has been cited
Cited by 747 later decisions (37 by the Supreme Court) — most recently June 2023 · most notably Brushaber v. Union Pacific Railroad (1916), United States v. Reorganized CF&I Fabricators of Utah, Inc. (1996)
195 federal appellate · 146 district · 44 state decisions — followed in 15 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
reviewedState v. Anderson (from Seventh Circuit Court of Appeals)
Relationships
Relies on Meriwether v. Garrett · Western Union Telegraph Co. v. Attorney General of Commonwealth · Atlantic & Pacific Telegraph Co. v. Philadelphia · Tennessee v. Whitworth
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 747 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a pecuniary burden laid upon individuals or property for the purpose of supporting the Government.”
15 later decisions quote this exact passage · from the majority““The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, state, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in ease any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.””
11 later decisions quote this exact passage · from the majority“[A] state court, while entitled to great consideration, cannot conclusively decide that to be a tax within the meaning of a Federal law providing for the payment of taxes, which is not so in fact. The section (64a) itself declares that, in case of disputes as to the amount or legality of any such tax, they shall be heard and determined by the [bankruptcy] court. The state court may construe a statute and define its meaning, but whether its construction creates a tax within the meaning of a Federal statute, giving a preference to taxes, is a Federal question, of ultimate decision in this court.”
6 later decisions 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.