Caskey Baking Co. v. Virginia’s Empirical Analysis
313 U.S. 117 · 1941
Citation profile
7 federal appellate · 1 district · 63 state decisions
How this case has been cited
Cited by 112 later decisions (25 by the Supreme Court) — most recently August 2017 · most notably Breard v. City of Alexandria La (1951), Armco Inc. v. Hardesty (1984)
7 federal appellate · 1 district · 63 state decisions — followed in 12 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 State Board of Tax Com'rs of Indiana v. Jackson · Emert v. State of Missouri · Wagner v. City of Covington · Machine Company v. Gage
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 112 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * As we have repeatedly held, the equal protection clause of the Fourteenth Amendment does not prevent a state from classifying businesses for taxation or impose any iron rule of equality. (Citing State Board of Tax Commissioners of Indiana v. Jackson, 283 U. S. 527, 537 , 51 S. Ct. 540, 543 , 75 L. ed. 1248, 73 A. L. R. 1464, 75 A. L. R. 1536, and cases cited.) Some occupations may be taxed though others are not. Some may be taxed at one rate, others at a different rate. Classification is not discrimination. It is enough that those in the same class are treated with equality. That is true here.” ( 313 U. S., at page 121 , 61 S. Ct., at page 883 .)”
1 later decision quote this exact passage · from the majority““1. While the transportation of bread across the state line is inter state commerce, that is not the activity which is licensed or taxed. The purely local business of peddling is what the Act hits, and this is irrespective of the source of the goods sold. It is settled that such a statute imposes no burden upon interstate commerce which the Constitution interdicts.” (Footnote omitted.)”
1 later decision quote this exact passage · from the majority““. . . were it not for . . . [this tax], such peddlers would be the only vendors in Virginia to escape some form of taxation.””
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.