Arkansas Corporation Commission v. Thompson’s Empirical Analysis
313 U.S. 132 · 1941
Citation profile
88 federal appellate · 12 district · 3 state decisions
How this case has been cited
Cited by 279 later decisions (10 by the Supreme Court) — most recently January 2011 · most notably Gardner v. State of New Jersey (1947), Watson v. Buck (1941)
88 federal appellate · 12 district · 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
reviewedArkansas Corp. Commission v. Thompson (from Eighth Circuit Court of Appeals)
Relationships
Relies on Healy Nh v. Ratta · New Jersey v. Anderson · Pennsylvania v. Williams · Nashville St Ry v. Browning · Chicago, Burlington & Quincy Railway Co. v. Babcock
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 279 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]lthough bankruptcy courts have the power to determine the tax liability of the debtor pursuant to section 505, 'there is nothing in the history of bankruptcy or reorganization legislation to support the theory that Congress intended to set the federal courts up as super-assessment tribunals over state taxing agencies.'”
7 later decisions quote this exact passage · from the majority“That, in case any question arises as to the amount or legality of any taxes, such question shall be heard and determined by the court.”
3 later decisions quote this exact passage · from the majority““The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates ... shall be ... (4) taxes legally due and owing by the bankrupt to the United States or any state ...; provided ... That, in case any question arises as to the amount or legality of any taxes, such question shall be heard and determined by the bankruptcy court ...””
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.