Carmichael v. Southern Coal & Coke Co.’s Empirical Analysis
301 U.S. 495 · 1937
Citation profile
199 federal appellate · 70 district · 1,068 state decisions
How this case has been cited
Cited by 1,735 later decisions (128 by the Supreme Court) — most recently October 2021 · most notably International Shoe Co. v. Washington (1945), Broadrick v. Oklahoma (1973)
199 federal appellate · 70 district · 1,068 state decisions — followed in 49 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 Lindsley v. Natural Carbonic Gas Co. · United States v. Butler · West Coast Hotel Co. v. Parrish · Chas Steward Mach Co v. Davis
Cited together with Chas Steward Mach Co v. Davis · Madden v. Commonwealth of Kentucky · Lehnhausen v. Lake Shore Auto Parts Co. · Allied Stores of Ohio, Inc. v. Bowers · McGowan v. State of Maryland Gallagher
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 1,735 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Administrative convenience and expense in the collection or measurement of the tax are alone a sufficient justification for the difference between the treatment of small incomes or small taxpayers and that meted out to others.”
101 later decisions quote this exact passage · from the majority“. . . the particular name which a state court or legislature may give to a money payment commanded by its statute is not controlling here when its constitutionality is in question”
4 later decisions quote this exact passage · from the majority““ * * * While the particular name which a state court or legislature may give to a money payment commanded by its statute is not controlling here when its constitutionality is in question, cf. Educational Films Corp. v. Ward, 282 U.S. 379 , 387, 51 S.Ct. 170 , 171, 75 L.Ed. 400 , 71 A.L.R. 1226 ; Storaasli v. Minnesota, 283 U.S. 57 , 62, 51 S.Ct. 354 , 355, 75 L.Ed. 839 ; Wagner v. Covington, 251 U.S. 95 , 102, 104, 40 S.Ct. 93 , 94, 64 L.Ed. 157 , 168; Standard Oil Co. v. Graves, 249 U.S. 389 , 394, 39 S.Ct. 320 , 63 L.Ed. 662 , we see no reason to doubt that the present statute is an exertion of the taxing power of the state. Cf. Carley & Hamilton v. Snook, 281 U.S. 66 , 71, 50 S.Ct. 204 , 206, 74 L.Ed. 704 , 68 A.L.R. 194 . “Taxes, which are but the means of distributing the burden of the cost of government, are commonly levied on property or its use, but they may likewise be laid on the exercise of personal rights and privileges. As has been pointed out by the opinion in the Chas. C. Steward Machine Co. case [Chas. C. Steward Mach. Co. v. Davis, 301 U.S. 548 , 57 S.Ct. 883 , 81 L.Ed. 1279 , 109 A.L.R. 1293 ], such levies, including taxes on the exercise of the right to employ or to be employed, were known in England and the Colonies before the adoption of the Constitution, and must be taken to be embraced within the wide range of choice of subjects of taxation, which was an attribute of the sovereign power of the states at the time of the adoption of the Constitution, and”
3 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.