Tradesmens Nat Bank of Olkahoma City v. Oklahoma Tax Commission’s Empirical Analysis
309 U.S. 560 · 1940
Citation profile
4 federal appellate · 79 state decisions
How this case has been cited
Cited by 111 later decisions (18 by the Supreme Court) — most recently November 2002 · most notably First Agricultural National Bank of Berkshire County v. State Tax Commission (1968), Phillips Chemical Company v. Dumas Independent School District (1960)
4 federal appellate · 79 state decisions — followed in 17 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 Flint v. Stone Tracy Co. · Keifer v. Reconstruction Finance Corp. · Helvering v. Gerhardt · Home Insurance Co of New York v. State of New York · Educational Films Corporation of America v. Ward
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 111 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The legislature of each state may determine and direct, subject to the provisions of this section, the manner and place of taxing all the shares of national banking associations located within its limits. The several States may . . . tax such associations on their net income, or according to or measured by their net income. ’ ’”
3 later decisions quote this exact passage · from the majority“to prohibit only those systems of state taxation which discriminate in practical operation against national banking associations or their shareholders as a class.”
2 later decisions quote this exact passage · from the majority“The power of a state to levy a tax on a legitimate subject, such as a franchise, measured by net assets or net income including tax-exempt federal instrumentalities or their income is * * * well settled. * * *”
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.