Baker v. Druesedow’s Empirical Analysis
263 U.S. 137 · 1923
Citation profile
8 federal appellate · 6 district · 73 state decisions
How this case has been cited
Cited by 119 later decisions (22 by the Supreme Court) — most recently April 2013 · most notably Miller Bros. v. Maryland (1954), State v. Whittenburg (1954)
8 federal appellate · 6 district · 73 state decisions — followed in 10 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 State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Greene v. Louisville & Interurban Railroad · Pittsburgh St Ry Co v. Backus Indianapolis V R Co · Adams Express Co. v. Ohio State Auditor · Southern Ry Co v. Watts Atlantic & Y Ry Co
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 119 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The net earnings of the .company in 1911 to 1914 were so small that, if the property were capitalized on the basis of 7 per cent., it would appear to have been worth less than $30,000,000 in 1912, and in 1914 less than $1,000,000. In the latter year the company, unable to pay its fixed charges, again passed into receivers’ hands. The state tax board fixed the value of the physical property in 1915 at $28,372,810, and of the intangibles at $10,-743,233; making the value of the entire property $39,116,033. “The receivers contend that, even if the value of the entire property was as found by the state board, the physical property was undervalued, resulting in an overvaluation of the intangibles so gross as to amount to a denial of due process of law. There was evidence, including statements made by the receivers, which supports the state board’s valuation. The trial court, upholding this valuation, found that it represented the honest judgment of the state board; and that there was no evidence of arbitrary action or of improper motives on its part. This holding of the trial court was approved by the highest court of the state. There is no evidence of arbitrary action, of fraud, or of gross error in the system on which the valuation was made to justify the claim of denial of due process. [Citing authorities]. Mere errors of judgment are not subject to review in this proceeding.” (Citing authorities.)”
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.