Cooney v. Mountain States Telephone & Telegraph Co.’s Empirical Analysis
294 U.S. 384 · 1935
Citation profile
11 federal appellate · 9 district · 95 state decisions
How this case has been cited
Cited by 180 later decisions (38 by the Supreme Court) — most recently February 1992 · most notably Complete Auto Transit, Inc. v. Brady (1977), Northwestern States Portland Cement Co. v. Minnesota (1959)
11 federal appellate · 9 district · 95 state decisions — followed in 21 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 Robbins v. Taxing District of Shelby Co Tennessee · Crutcher v. Commonwealth of Kentucky · Leloup v. Port of Mobile · Sprout v. City of South Bend · St. Louis Southwestern Railway Co. v. Arkansas
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 180 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"There is no question that the State may require payment of an occupation tax from one engaged in both intrastate and interstate commerce. But a State cannot tax interstate commerce; it cannot lay a tax upon the business which constitutes such commerce or the privilege of engaging in it. And the fact that a portion of a business is intrastate and therefore taxable does not justify a tax either upon the interstate business or upon the whole business without discrimination." Cooney v. Mountain States Telephone & Telegraph Co. (1935), 294 U.S. 384, 392-93 , 79 L.Ed. 934, 941 , 55 S.Ct. 477, 481-82 .”
8 later decisions quote this exact passage
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.