Oklahoma Tax Comm'n v. United States’s Empirical Analysis
319 U.S. 598 · 1943
Citation profile
78 federal appellate · 18 district · 73 state decisions
How this case has been cited
Cited by 293 later decisions (41 by the Supreme Court) — most recently December 2024 · most notably McClanahan v. State Tax Commission of Arizona (1973), Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation (1976)
78 federal appellate · 18 district · 73 state decisions — followed in 15 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.
Appellate journey
reviewedUnited States v. Oklahoma Tax Commission (from Tenth Circuit Court of Appeals)
Relationships
Applies 25 U.S.C. § 177 · 25 U.S.C. § 501
Relies on Samuel Worcester v. The State of Georgia · Minnesota v. United States · James v. Dravo Contracting Co. · Metcalf & Eddy v. Mitchell · Choate v. Trapp
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 293 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'tax exemptions are not granted by implication,'”
7 later decisions quote this exact passage · from the majority“This is so because . . . Indians stand in a special relation to the federal government from which the states are excluded unless the Congress has manifested a clear purpose to terminate (a tax) immunity and allow states to treat Indians as part of the general community.”
2 later decisions quote this exact passage · from the majority““ * * * It is immaterial that the legislative history of the Act is silent with regard to the tax status of Indian funds. We are dealing not with a word, nor with an act, but with a course of history. * * * ””
2 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.