Shaffer v. Carter’s Empirical Analysis
252 U.S. 37 · 1920
Citation profile
68 federal appellate · 51 district · 365 state decisions
How this case has been cited
Cited by 737 later decisions (126 by the Supreme Court) — most recently February 2024 · most notably Hague v. Committee for Industrial Organization (1939), Trainor v. Hernandez (1977)
68 federal appellate · 51 district · 365 state decisions — followed in 43 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 M'Culloch v. State of Maryland · Flint v. Stone Tracy Co. · Simpson v. Shepard · Slaughter-House Cases the Butchers' Benevolent Association of New Orleans v. The Crescent City Live · Paul v. Virginia
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 737 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[J]ust as a State may impose general income taxes upon its own citizens and residents whose persons are subject to its control, it may, as a necessary consequence, levy a duty of like character, and not more onerous in its effect, upon incomes accruing to non-residents from their property or business within the State, or their occupations carried on therein * * *.”
9 later decisions quote this exact passage · from the majority“Income taxes ... were imposed by several of the States at or shortly after the adoption of the Federal Constitution.”
9 later decisions quote this exact passage · from the majority“may, and does, exert its taxing power over their income from all sources”
4 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.