First Bank Stock Corporation v. State of Minnesota’s Empirical Analysis
301 U.S. 234 · 1937
Citation profile
16 federal appellate · 82 state decisions
How this case has been cited
Cited by 129 later decisions (20 by the Supreme Court) — most recently October 2020 · most notably State of Texas v. State of Florida (1939), Mobil Oil Corp. v. Commissioner of Taxes of Vt. (1980)
16 federal appellate · 82 state decisions — followed in 19 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 Farmers Loan & Trust Co. v. Minnesota · Blodgett v. Silberman · Canada Southern Ry Co v. Gebhard Same · Bernheimer v. Converse · First Nat Bank of Boston v. State of Maine
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 129 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But it is plain that the business which appellant carries on in Minnesota, or directs from its offices maintained there, is sufficiently identified with Minnesota to establish a”
1 later decision quote this exact passage · from the majority“there, and to give a business situs there, for purposes of taxation, to intangibles which are used in the business or are incidental to it, and have thus”
1 later decision quote this exact passage · from the majority“at a greater rate than . . . other moneyed capital in the hands of individual citizens . . . coming into competition with the business of national banks.”
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.