Wheeling Steel Corp. v. Fox’s Empirical Analysis
298 U.S. 193 · 1936
Citation profile
41 federal appellate · 177 state decisions
How this case has been cited
Cited by 309 later decisions (47 by the Supreme Court) — most recently October 2020 · most notably Northwestern States Portland Cement Co. v. Minnesota (1959), State of Texas v. State of Florida (1939)
41 federal appellate · 177 state decisions — followed in 33 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 Union Refrigerator Transit Company v. Commonwealth of Kentucky · Farmers Loan & Trust Co. v. Minnesota · Underwood Typewriter Co. v. Chamberlain · Hans Rees' Sons v. State of North Carolina Maxwell · Frick v. Commonwealth of Pennsylvania
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 309 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'choses in action may acquire a situs for taxation other than at the domicile of their owner, if they have become integral parts of some local business.'”
9 later decisions quote this exact passage · from the majority““ ‘The corporation established in West Virginia what has aptly been termed a “commercial domicile.” It maintains its general business offices at Wheeling and there it keeps .its books and accounting records. There its directors hold their meetings and its officers conduct the affairs of the corporation. There, ■ as appellant’s counsel well 'says, “the management functioned.” The corporation has manufacturing plants and sales offices in other states. But what is done at those plants and offices is determined and controlled from the center of au-’ thority at Wheeling. The corporation has made that the actual' seat of its corporate government.’”
8 later decisions quote this exact passage · from the majority“transcended the limits of its jurisdiction and thus deprived appellant of its property without due process of law.”
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.