Alpha Portland Cement Co v. Commonwealth of Massachusetts’s Empirical Analysis
268 U.S. 203 · 1925
Citation profile
26 federal appellate · 15 district · 96 state decisions
How this case has been cited
Cited by 218 later decisions (61 by the Supreme Court) — most recently September 2015 · most notably United States v. South-Eastern Underwriters Ass'n (1944), Western and Southern Life Insurance Company v. State Board of Equalization of California (1981)
26 federal appellate · 15 district · 96 state decisions — followed in 23 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 Flint v. Stone Tracy Co. · Knowlton v. Moore · Shaffer v. Carter · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Underwood Typewriter Co. v. Chamberlain
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 218 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It must now be regarded as settled that a state may not burden interstate commerce or tax property beyond her borders under the guise of regulating or taxing intrastate business. So to burden interstate commerce is prohibited by the commerce clause, and the Fourteenth Amendment does not permit taxation of property beyond the state’s jurisdiction. The amount demanded is unimportant where there is no legitimate basis for the tax. So far as the language of Baltic Mining Co. v. Massachusetts, 231 U. S. 68 , 87 [ 34 S. Ct. 15 , 58 L. Ed. 127 ], tends to support a different view it conflicts with conclusions reached in later opinions and is now definitely disapproved.””
5 later decisions quote this exact passage · from the majority“every foreign corporation * * * with respect to the carrying on or doing of business by it within the commonwealth”
2 later decisions quote this exact passage · from the majority““ ‘So far as the commerce clause is concerned, it seems to us that the principles upon whose application the present decision must depend are those set forth in Postal Teleg. Cable Co. v. Adams, 155 U. S. 688, 695 , 39 L. Ed. 311, 315 , 5 Inters. Com. Rep. 1, 15 Sup. Ct. Rep. 268, 360, where the court by Mr. Chief Justice Fuller, said: “It is settled that where, by way of duties laid on the transportation of the subjects of interstate commerce, or on the receipts derived therefrom, or on the occupation- or business of carrying it on, a tax is levied- by a state on interstate commerce, such taxation amounts to a regulation of such commerce and cannot be sustained.” . . .’ ”.”
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.