Gaar, Scott & Co. v. Shannon’s Empirical Analysis
223 U.S. 468 · 1912
Citation profile
33 federal appellate · 17 district · 42 state decisions
How this case has been cited
Cited by 138 later decisions (24 by the Supreme Court) — most recently April 2012 · most notably McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation (1990), Altvater v. Freeman (1943)
33 federal appellate · 17 district · 42 state decisions — followed in 13 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 Oceanic Steam Navigation Co. v. Stranahan · Atchison Topeka Santa Fe Railway Company v. Timothy O'Connor · Southern Railway Company v. Josephine King No 140 Southern Railway Company · Swift Courtney Beecher Co v. United States
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 138 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... [the taxpayer] has the same right to sue if he pays under compulsion of a statute, whose self-executing provisions amount to duress. An act which declares that where the franchise tax is not paid by a given date, a penalty of twenty-five percent shall be incurred, the license of the company shall be cancelled, and the right to sue shall be lost, operates much more as duress than a levy on a limited amount of property. Payment to avoid such consequences is not voluntary, but compulsory and may be recovered back.”
1 later decision 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.