Bailey v. George’s Empirical Analysis
259 U.S. 16 · 1922
Citation profile
96 federal appellate · 54 district · 6 state decisions
How this case has been cited
Cited by 289 later decisions (25 by the Supreme Court) — most recently August 2023 · most notably Flora v. United States (1960), Bob Jones University v. Simon (1974)
96 federal appellate · 54 district · 6 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 State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · New Jersey v. Anderson · Hammer v. Dagenhart · McCray v. United States · Poindexter v. Greenhow
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 289 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The averment that1 a taxing statute is unconstitutional does not take this case out of the section. There must be some extraordinary and exceptional circumstance not here averred or shown to make the provisions of the section inapplicable. Dodge v. Brady, 240 U. S. 122 , 126, 36 S. Ct. 277 , 60 L. Ed. 560 . In spite of their averment, the complainants did not exhaust all their legal remedies. They might have paid the amount assessed under protest and then brought suit against the collector to recover the amount paid with interest.””
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.