National Life Ins Co v. United States’s Empirical Analysis
Citation profile
4 federal appellate · 16 state decisions
How this case has been cited
Cited by 44 later decisions — most recently April 2021 · most notably Kelley v. Kalodner (1935), 55 Cal. 2d 407 - Security-First National Bank v. Franchise Tax Board (1961)
4 federal appellate · 16 state decisions — followed in 14 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. · Brushaber v. Union Pacific Railroad · Metcalf & Eddy v. Mitchell · Hill v. Wallace · Shaffer v. Carter
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“those who do not hold tax-exempt securities shall, in respect to every tax, be subjected to a heavier burden than the owners of tax-exempt bonds.”
1 later decision quote this exact passage · from the dissent“a holder of tax-exempt bonds, shall be better off than if he held only taxable securities”
1 later decision quote this exact passage · from the dissent
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.