Johnson Oil Refining Co v. State of Oklahoma Mitchell’s Empirical Analysis
290 U.S. 158 · 1933
Citation profile
18 federal appellate · 3 district · 102 state decisions
How this case has been cited
Cited by 164 later decisions (24 by the Supreme Court) — most recently August 2011 · most notably Miller Bros. v. Maryland (1954), Northwest Airlines, Inc. v. Minnesota (1944)
18 federal appellate · 3 district · 102 state decisions — followed in 17 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 Sterling v. Constantin · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Frick v. Commonwealth of Pennsylvania · Western Union Telegraph Co. v. Kansas ex rel. Coleman
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 164 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The basis of the jurisdiction is the habitual employment of the property within the state. By virtue of that employment the property should bear its fair share of the burdens of taxation to which other property within the state is subject. * * *”
3 later decisions quote this exact passage · from the majority““The tax may be fixed by an ap-praisement and valuation of the average amount of the property thus habitually used and employed.””
2 later decisions quote this exact passage · from the majority““Oklahoma was entitled to tax its proper share of the property employed in the course of business which these records disclose, and this amount could be determined by taking the number of .cars which on the average were found to be physically present within the state.””
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.