Detroit International Bridge Co. v. Corporation Tax Appeal Board’s Empirical Analysis
294 U.S. 83 · 1935
Citation profile
9 federal appellate · 13 state decisions
How this case has been cited
Cited by 41 later decisions (8 by the Supreme Court) — most recently September 2012 · most notably Overstreet v. North Shore Corp. (1943), Fisher's Blend Station Inc v. Tax Commission of State of Washington (1936)
9 federal appellate · 13 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 Covington Bridge Co v. Commonwealth of Kentucky · People of State of Michigan Haggerty v. Michigan Trust Co · Central Pac Co v. People of State of California · Henderson Bridge Co. v. Kentucky · Anglo-Chilean Nitrate Sales Corp. v. Alabama
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Clearly the tax was not a tax on the interstate business carried on over or by means of the bridge, because the bridge company did not transact such business. That business was carried on by the persons and corporations which paid the bridge company tolls for the privilege of using the bridge.”
2 later decisions quote this exact passage · from the majority“instrumentality which others may use in conducting foreign commerce,”
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.