United States v. Allegheny County Pa’s Empirical Analysis
322 U.S. 174 · 1944
Citation profile
344 federal appellate · 116 district · 214 state decisions
How this case has been cited
Cited by 1,116 later decisions (83 by the Supreme Court) — most recently September 2025 · most notably Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. (1984), United States 77-1359 v. Kimbell Foods Inc (1979)
344 federal appellate · 116 district · 214 state decisions — followed in 33 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 · D'Oench, Duhme & Co. v. Federal Deposit Insurance · Clearfield Trust Co. v. United States · Osborn v. President Directors and Company of the Bank of the United States · Utah Power Light Company v. United States No 202 United States
Cited together with Clearfield Trust Co. v. United States · James v. Dravo Contracting Co. · Alabama v. King & Boozer · United States v. Standard Oil Co. · United States v. City of Detroit
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 1,116 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Procurement policies so settled under federal authority may not be defeated or limited by state law. The purpose of the supremacy clause was to avoid the introduction of disparities, confusions and conflicts which would follow if the Government's general authority were subject to local controls. The validity and construction of contracts through which the United States is exercising its constitutional functions, their consequences on the rights and obligations of the parties, the titles or liens which they create or permit, all present questions of federal law not controlled by the law of any state. * * *”
24 later decisions quote this exact passage · from the majority“possessions, institutions, and activities of the Federal Government itself in the absence of congressional consent are not subject to any form of state taxation.”
3 later decisions quote this exact passage · from the majority“the line between the taxable and the immune has been drawn by an unsteady hand.”
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.