Farmers Loan & Trust Co. v. Minnesota’s Empirical Analysis
280 U.S. 204 · 1930
Citation profile
136 federal appellate · 26 district · 221 state decisions
How this case has been cited
Cited by 580 later decisions (83 by the Supreme Court) — most recently July 2019 · most notably United States v. Morrison (2000), State of Texas v. State of Florida (1939)
136 federal appellate · 26 district · 221 state decisions — followed in 32 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 Coe v. Town of Errol · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Frick v. Commonwealth of Pennsylvania · Blackstone v. Miller
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 580 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“applied with a view of avoiding, as far as possible, unjust and oppressive consequences”
14 later decisions quote this exact passage · from the majority“'choses in action may acquire a situs for taxation other than at the domicile of their owner, if they have become integral parts of some local business.'”
4 later decisions quote this exact passage · from the majority“The bonds and certificates of the decedent had acquired permanent situs for taxation in New York; their testamentary transfer was properly taxable there, but not in Minnesota.”
1 later decision quote this exact passage · from the majoritye.g. In Re Ellis' Estate
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.