Minnesota v. Blasius’s Empirical Analysis
290 U.S. 1 · 1933
Citation profile
37 federal appellate · 9 district · 262 state decisions
How this case has been cited
Cited by 392 later decisions (41 by the Supreme Court) — most recently September 2017 · most notably National Labor Relations Board v. Jones & Laughlin Steel Corp. (1937), Parker v. Brown (1943)
37 federal appellate · 9 district · 262 state decisions — followed in 33 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 Southern Pacific Terminal Company v. Interstate Commerce Commission · Swift Company v. United States · Simpson v. Shepard · United States v. Lanza · Stafford v. Wallace
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 392 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"... the States cannot tax interstate commerce, either by laying the tax upon the business which constitutes such commerce or the privilege of engaging in it, or upon the receipts as such, derived from it. Similarly, the States may not tax property in transit in interstate commerce. But, by reason of a break in the transit, the property may come to rest within a State and become subject to the power of the State to impose a non-discriminatory property tax. Such an exertion of state power belongs to that class of cases in which, by virtue of the nature and importance of local concerns, the State may act until Congress, if it has paramount authority over the subject, substitutes its own regulation...." .... "Where property has come to rest within a State, being held there at the pleasure of the owner, for disposal or use, so that he may dispose of it either within the State, or for shipment elsewhere, as his interest dictates, it is demed to be a part of the general mass of property within the State and is thus subject to its taxing power."”
21 later decisions quote this exact passage · from the majority““In General Oil Co. v. Crain, 209 U. S. 211 , 28 S. Ct. 475, 482 , 52 L. Ed. 754 , the company conducted an oil business at Memphis where it gathered oil from the North and maintained an establishment for its distribution. Part of the oil was deposited in a tank, appropriately marked for distribution in smaller vessels in order to fill orders for oil already sold in Arkansas, Louisana, and Mississippi. The Court held that the first shipment had ended, that the storage of the oil at Memphis for division and distribution to various points was ‘for the business purposes and profit of the company,’ and that the tank at Memphis had thus become a depot in its oil business for preparing the oil for another interstate journey. ””
1 later decision quote this exact passage · from the majority““free to deal Avith them as he liked. He could sell the cattle within the State or for shipment outside the State. He placed them in pens and cared for them awaiting such disposition as he might see fit to make for his own profit. The tax was assessed on the regular tax day while Blasius thus owned and possessed them. The cattle Avere not held by him for the purpose of promoting their safe or convenient transit. They were not in transit. Their situs was in Minnesota where they had come to rest.””
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.