Southern Pac. Co. v. Gallagher’s Empirical Analysis
306 U.S. 167 · 1939
Citation profile
28 federal appellate · 3 district · 305 state decisions
How this case has been cited
Cited by 425 later decisions (61 by the Supreme Court) — most recently January 2008 · most notably Central Hudson Gas Electric Corporation v. Public Service Commission of New York (1980), Barrows v. Jackson (1953)
28 federal appellate · 3 district · 305 state decisions — followed in 35 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
Applies 28 U.S.C. § 41
Relies on James v. Dravo Contracting Co. · Robbins v. Taxing District of Shelby Co Tennessee · Nashville St Ry v. Wallace · Western Live Stock v. Bureau of Revenue · Currin v. Wallace
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 425 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"We think there was a taxable moment when the former [items of equipment] had reached the end of their interstate transportation and had not begun to be consumed in interstate operation. At that moment, the tax on storage and use retention and exercise of a right of ownership, respectivelywas effective. The interstate movement was complete. The interstate consumption had not yet begun."”
18 later decisions quote this exact passage · from the majority““As property covered by the sales tax is exempt under the use tax, all tangible personality sold or utilized in California is taxed once for the support of the state government.””
5 later decisions quote this exact passage · from the majority“The Appellant, the Southern Pacific Company, a Kentucky corporation, handles intrastate, interstate and foreign commerce over its railroad system which traverses a number of states and connects with the lines of carriers covering the continent. The findings and stipulation of facts show continual extrastate purchases of tangible personalty for the operation of the road; rails, equipment machinery, tools and office supplies. Some of the purchases are used in the general offices of the Corporation, located in California, for the supervision of the wide-flung activities; others are for material kept in readiness as a stand-by supply to replace or repair equipment damaged, destroyed or worn out in the operation of the road; and still others are to make improvements, replacements or extensions pursuant to previously determined plans and specifications. Few, if any, of the supplies are stored for long term needs. Storage is merely incidental to protection until use, as office supplies in a closet or an extra frog at a section tool house. For construction or reconstruction upon a large scale, special orders are given and arrangements made, so that the material is fabricated for a particular use in the transportation facilities, shipped to its California destination and installed upon arrival. To avoid delay and cost the movement from loading to final placement is as nearly continuous as managerial efficiency can contrive. While some articles are capable of general use, the major pur”
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.