State Tax Commission v. Aldrich’s Empirical Analysis
316 U.S. 174 · 1942
Citation profile
47 federal appellate · 3 district · 155 state decisions
How this case has been cited
Cited by 307 later decisions (46 by the Supreme Court) — most recently May 2017 · most notably Hanson v. Denckla (1958), Gulf Oil Corporation v. Gilbert (1947)
47 federal appellate · 3 district · 155 state decisions — followed in 32 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 M'Culloch v. State of Maryland · Southern Pacific Co. v. Jensen · Neirbo Co. v. Bethlehem Shipbuilding Corp. · Trustees of Dartmouth College v. Woodward · Treinies v. Sunshine Mining Co.
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 307 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"[There is no constitutional rule of immunity from taxation of intangibles by more than one State. In case of shares of stock [or limited liability company membership interests] (jurisdiction to tax' is not restricted to the domiciliary State. Another State which has extended benefits or protection or which can demonstrate 'the practical fact of its power' or sovereignty as respects the shares ... may likewise constitutionally make its exaction."”
5 later decisions quote this exact passage · from the dissent“income may be taxed [simultaneously] both by the state where it is earned and by the state of the recipient's domicile.”
3 later decisions quote this exact passage · from the majority“a rule of immunity from taxation by more than one state,”
3 later decisions 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.