People of the State of New York Cohn v. Graves’s Empirical Analysis
300 U.S. 308 · 1937
Citation profile
36 federal appellate · 3 district · 187 state decisions
How this case has been cited
Cited by 389 later decisions (88 by the Supreme Court) — most recently July 2018 · most notably Milliken v. Meyer (1940), Schneider v. State (1939)
36 federal appellate · 3 district · 187 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 Eisner v. Macomber · Brushaber v. Union Pacific Railroad · Knowlton v. Moore · Shaffer v. Carter · Pollock v. Farmers' Loan & Trust Co.
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 389 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Enjoyment of the privileges of residence within [a] state, and the attendant right to invoke the protection of its laws,”
11 later decisions quote this exact passage · from the majority“A tax measured by the net income of residents is an equitable method of distributing the burdens of government among those who are privileged to enjoy its benefits.”
5 later decisions quote this exact passage · from the majority““Neither-analysis of the two types of taxes, nor consideration of the bases upon which the power to impose them rests, supports the contention that a tax on income is a tax on the land which produces it. The incidence of a tax on income differs from that of a tax on property. Neither tax is dependent upon the possession by the taxpayer of the subject of the other. His income may be taxed, although he owns no property, and his property may be taxed although it produces no income. The two taxes are measured by different standards, the one by the amount of income received over a period of time, the other by the value of the property at a particular date. Income is taxed but once; the same property may be taxed recurrently. The tax on each is predicated upon different governmental benefits; the protection offered to the property in one state does not extend to the receipt and enjoyment of income from it in another.””
4 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.