Virginia v. Imperial Coal Sales Co.’s Empirical Analysis
293 U.S. 15 · 1934
Citation profile
14 federal appellate · 27 state decisions
How this case has been cited
Cited by 96 later decisions (35 by the Supreme Court) — most recently July 1993 · most notably Freeman v. Hewit (1946), Miller Bros. v. Maryland (1954)
14 federal appellate · 27 state decisions
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 Shaffer v. Carter · Lawrence v. State Tax Commission · Galveston Harrisburg San Antonio Railway Company v. State of Texas · Blodgett v. Silberman · United States Glue Co. v. Town of Oak Creek
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 96 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is not the character of the property that makes it subject to such a tax, but the fact that the property has a situs within the state and that the owner should give appropriate support to the government that protects it. That duty is not less when the property is intangible than when it is tangible. Nor are we able to perceive any sound reason for holding that the owner must have real estate or tangible property within the state in order to subject its intangible property within the state to taxation. 3”
1 later decision quote this exact passage · from the majority“upon the privilege or right to do business,”
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.