Underwood Typewriter Co. v. Chamberlain’s Empirical Analysis
254 U.S. 113 · 1920
Citation profile
40 federal appellate · 15 district · 305 state decisions
How this case has been cited
Cited by 550 later decisions (131 by the Supreme Court) — most recently June 2020 · most notably Wisconsin v. J. C. Penney Co. (1940), Container Corp. of America v. Franchise Tax Board (1983)
40 federal appellate · 15 district · 305 state decisions — followed in 40 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 Shaffer v. Carter · Southern Railway Co. v. Greene · St. Louis Southwestern Railway Co. v. Arkansas · United States Glue Co. v. Town of Oak Creek
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 550 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * [A]s the Company carried on the unitary business of manufacturing and selling ale, in which its profits were earned by a series of transactions beginning with the manufacture in England and ending in sales in New York and other places — the process of manufacturing resulting in no profits until it ends in sales — the State was justified in attributing to New York a just proportion of the profits earned by the Company from such unitary business.”
10 later decisions quote this exact passage · from the majority““ (1) All of the manufacturing is done in Tennessee, just as all the manufacturing of the Underwood Typewriter Company was done in Connecticut. “(2) The Underwood Typewriter Company sold 99% of its products to customers in other states. Bemberg sells 95.4124% and North. American 98.7792% of products manufactured in Tennessee to customers in other states. “(3) Only 1% of the income of Underwood Typewriter Company was received in Connecticut. In 1945, Bemberg’s cash collections were $200,000.00 in Tennessee as compared to $13,350,000.00 in New York. North American’s cash collections in Tennessee were $400,000.00 and $22,460,000.00 in New York. “(4) The main office of the Underwood Typewriter company was located in-New York. Bemberg and North American maintained only small offices in New York, with 30 and 37 employees respectively, carrying on in Tennessee such essential corporate functions as accounting, purchasing and personnel. “(5) Only 47% of the real and tangible personal property of the Underwood Typewrite]: Company was owned in Connecticut. More than 99% of Appellants-’ real and tangible property is owned in Tennessee.””
1 later decision quote this exact passage · from the majority“Payment of the tax is not made a condition precedent to the right of the corporation to carry on business, including interstate business. Its enforcement is left to the ordinary means of collecting taxes * * *. The statute is, therefore, not open to the objection that it compels the company to pay for the privilege of engaging in interstate commerce.”
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.