Felt Tarrant Mfg Co v. Gallagher’s Empirical Analysis
306 U.S. 62 · 1939
Citation profile
8 federal appellate · 3 district · 103 state decisions
How this case has been cited
Cited by 194 later decisions (66 by the Supreme Court) — most recently December 2010 · most notably Quill Corporation v. North Dakota Heitkamp (1992), Freeman v. Hewit (1946)
8 federal appellate · 3 district · 103 state decisions — followed in 20 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 Henneford v. Silas Mason Co. · Bowman v. Continental Oil Co. · Monamotor Oil Co. v. Johnson
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 194 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“‘ ‘ The argument is this— “The appellant, an Illinois corporation, carried on no intrastate operations in California and is not subject to its jurisdiction. Such business as it transacts in California is interstate in character. California, therefore, lacks the power to require it (1) to act as the state’s collecting agent with respect to use tax which may become due from California stofers, users or consumers, or (2) to insure payment of such tax if it fails to make collections from the tax debtors,, or (3) otherwise to act as a ‘retailer’ as defined by the Act and the appellees. The treatment of the appellant as a retailer subject to the provisions of the California Use Tax Act is a direct burden upon interstate commerce prohibited by the Federal Constitution. Numerous provisions of the statute, if applied, would deprive appellant of its property without due process of law. “The trial court thought that both contentions were foreclosed by what was said and ruled in Bowman v. Continental Oil Co., 256 U. S. 642, 650 ; Monamotor Oil Co. v. Johnson, 292 U. S. 86, 93, 95 , and Henneford v. Silas Mason Co., 300 U. S. 577, 582, 583 . And we agree with that conclusion.””
1 later decision quote this exact passage · from the majority“'Instead of collecting the tax from the user through its own officers, the state makes the distributor its agent for that purpose. This is a common and entirely lawful arrangement. * * * the requirement that the appellant as the shipper into Iowa shall, as agent of the •state, report and pay the tax on the gasoline thus coming into the state for use by others on whom the tax falls imposes no unconstitutional burden either upon interstate commerce or upon the appellant.'”
1 later decision quote this exact passage · from the majority“Retailer maintaining a place of business in the state”
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.