Miller v. Standard Nut Margarine Co.’s Empirical Analysis
284 U.S. 498 · 1932
Citation profile
481 federal appellate · 102 district · 79 state decisions
How this case has been cited
Cited by 1,139 later decisions (21 by the Supreme Court) — most recently September 2018 · most notably Enochs v. Williams Packing & Navigation Co. (1962), Bob Jones University v. Simon (1974)
481 federal appellate · 102 district · 79 state decisions — followed in 15 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.
Appellate journey
reviewedMiller v. Standard Nut Margarine Co. of Florida (from Fifth Circuit Court of Appeals)
Relationships
Relies on Brushaber v. Union Pacific Railroad · Interstate Commerce Commission v. Louisville & Nashville Railroad · State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Hill v. Wallace
Cited together with Enochs v. Williams Packing & Navigation Co. · Hill v. Wallace · Dodge v. Osborn · Allen v. Regents of University System of Georgia · Snyder v. Marks
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 1,139 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“extraordinary and exceptional circumstances”
30 later decisions quote this exact passage · from the majority“* * * no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.”
22 later decisions quote this exact passage · from the majority““The court, having held the product to be not taxable as oleomargarine, the fact that retailers advertise and sell it as butter, or as a substitute for butter, would not render them or the manufacturers liable under the internal revenue law.””
2 later decisions 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.