United States v. Glenn L. Martin Co.’s Empirical Analysis
308 U.S. 62 · 1939
Citation profile
5 federal appellate · 3 state decisions
How this case has been cited
Cited by 31 later decisions (15 by the Supreme Court) — most recently June 1970 · most notably United States v. Standard Rice Co. (1944), Leggett v. Missouri State Life Insurance Company (1960)
5 federal appellate · 3 state decisions
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.
Appellate journey
reviewedGlenn L. Martin Co. v. United States (from Fourth Circuit Court of Appeals)
Relationships
Relies on Carmichael v. Southern Coal & Coke Co. · Chas Steward Mach Co v. Davis · Glenn L. Martin Co. v. United States · Glenn L. Martin Co. v. United States
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“made applicable directly upon production, manufacture, or sale of the supplies called for herein and [which] are paid by the contractor on the articles or supplies herein contracted for * * *.”
2 later decisions quote this exact passage · from the majority“The contract refers only to Federal taxes, existing or future, on “material,” “articles,” or “supplies.” And additional compensation is provided to offset only Federal taxes of the type of sales taxes and processing taxes, “applicable directly upon production, manufacture, or sale” and actually paid on supplies delivered to the Government. Since a tax on payrolls, or on the relationship of employment, is not — but in fact is distinct from — the type of tax “on” articles represented by sales taxes and processing taxes, respondent is not entitled to the additional compensation which it seeks.”
1 later decision quote this exact passage · from the majority“any federal tax heretofore imposed by the Congress which is applicable to the material”
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.