Superintendent of Five Civilized Tribes v. Commissioner’s Empirical Analysis
295 U.S. 418 · 1935
Citation profile
72 federal appellate · 15 district · 15 state decisions
How this case has been cited
Cited by 235 later decisions (19 by the Supreme Court) — most recently July 2024 · most notably Squire v. Capoeman (1956), Chickasaw Nation v. United States (2001)
72 federal appellate · 15 district · 15 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.
Appellate journey
reviewedthe decision below (from Tenth Circuit Court of Appeals)
Relationships
Relies on Choate v. Trapp · Helvering v. Stockholms Enskilda Bank · Irwin v. Gavit · Choteau v. Burnet
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 235 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he general terms of the taxing act include the income under consideration, and if exemption exists it must derive plainly from agreements with the Creeks or some Act of Congress dealing with their affairs.”
4 later decisions quote this exact passage · from the majority“"Sec. 4. That all land from which restrictions have been or shall be removed shall be subject to taxation and all other civil burdens as though it were the property of other persons than allottees of the Five Civilized Tribes. * * *"”
2 later decisions quote this exact passage · from the majority““That all lands upon which restrictions are removed shall be subject to taxation, and the other lands shall be exempt from taxation as long as title remains in the original allottee.” (emphasis added).”
2 later decisions 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.