Nippert v. City of Richmond’s Empirical Analysis
327 U.S. 416 · 1946
Citation profile
44 federal appellate · 21 district · 284 state decisions
How this case has been cited
Cited by 526 later decisions (92 by the Supreme Court) — most recently December 2015 · most notably California Retail Liquor Dealers Assn. v. Midcal Aluminum, Inc. (1980), Brown-Forman Distillers Corporation v. New York State Liquor Authority (1986)
44 federal appellate · 21 district · 284 state decisions — followed in 38 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 International Shoe Co. v. Washington · Southern Pac Co v. State of Arizona Sullivan · Baldwin v. G. A. F. Seelig, Inc. · Wisconsin v. J. C. Penney Co. · Robbins v. Taxing District of Shelby Co Tennessee
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 526 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]f the only thing necessary to sustain a state tax bearing upon interstate commerce were to discover some local incident which might be regarded as separate and distinct from "the transportation or intercourse which is" the commerce itself and then to lay the tax on that incident, all interstate commerce would be subjected to state taxation and without regard to the substantial economic effects of the tax upon the commerce. For the situation is difficult to think of in which some incident of an interstate transaction taking place within a State could not be segregated by an act of mental gymnastics and made the fulcrum of the tax. All interstate commerce takes place within the confines of the States and necessarily involves "incidents" occurring within each State through which it passes or with which it is connected in fact. And there is no known limit to the human mind's capacity to carve out from what is an entire or integral economic process particular phases or incidents, label them as "separate and distinct" or "local" and thus achieve its desired result.”
6 later decisions quote this exact passage · from the majority““As has been so often státed but nevertheless seems to require constant repetition, not all burdens upon commerce, but only undue and discriminatory ones, are forbidden.” Western Livestock v. Bureau of Revenue, 303 U.S. 250 , 58 S.Ct. 546 , 82 L.Ed. 823 .”
5 later decisions quote this exact passage · from the majority“inherently bore no relation to the volume of business done or of returns from it.”
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.