Mid-Northern Oil Co. v. Walker’s Empirical Analysis
268 U.S. 45 · 1925
Citation profile
19 federal appellate · 2 district · 23 state decisions
How this case has been cited
Cited by 80 later decisions (21 by the Supreme Court) — most recently November 2001 · most notably Commonwealth Edison Co. v. Montana (1981), Cotton Petroleum Corp. v. New Mexico (1989)
19 federal appellate · 2 district · 23 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 Mason v. United States · Mid-Northern Oil Co. v. Walker · Mid-Northern Oil Co. v. Walker · 25 Okla. Crim. 189 - Nixon v. State
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 80 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 189. Rules and regulations; boundary lines; State rights unaffected; taxation. “The Secretary of the Interior is authorized to prescribe necessary and proper rules and regulations and to do any and all things necessary to carry out and accomplish the purposes of this chapter .... Nothing in this chapter shall be construed or held to affect the rights of the States or other local authority to exercise any rights which they may have, including the right to levy and collect taxes upon improvements, output of mines, or other rights, or assets of any lessee of the United States.””
3 later decisions quote this exact passage““. . . [Although the act deals with the letting of public lands and the relations of the government to the lessees thereof, nothing in it shall be so construed as to affect the rights of the states, in respect of such private persons and corporations, to levy and collect taxes as though the government were not concerned.” 268 U.S. at 49 , 45 S.Ct. at 441 , 69 L.Ed. at 843 .”
2 later decisions quote this exact passage · from the majority““. . . The doctrine invoked is a rule of construction, to be used as an aid in the ascertainment of the intention of the lawmakers, and not for the purpose of subverting such intention when ascertained. Here, the enumeration of taxable things, including the general classes, property and assets, is so comprehensive that nothing remains to which the phrase in question can apply, unless to rights like the one here taxed; and to construe it as contended would, in effect, therefore, nullify it altogether. [Mason v. United States, 260 U. S. 545, 553, 554 , 67 L. Ed. 396, 399, 400 , 43 Sup. Ct. Rep. 200.] . . .””
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.