Richfield Oil Corporation v. State Board of Equalization’s Empirical Analysis
329 U.S. 69 · 1946
Citation profile
37 federal appellate · 6 district · 216 state decisions
How this case has been cited
Cited by 369 later decisions (65 by the Supreme Court) — most recently May 2021 · most notably Abood v. Detroit Board of Education (1977), Cox Broadcasting Corp. v. Cohn (1975)
37 federal appellate · 6 district · 216 state decisions — followed in 25 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 Southern Pac Co v. State of Arizona Sullivan · Brown v. Maryland · Coe v. Town of Errol · Western Live Stock v. Bureau of Revenue · Sturges v. Crowninshield
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 369 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No State shall, without the consent of the congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws: and the net produce of all duties and imposts, laid by any state on imports or exports, shall be for the use of the treasury of the United States; and all such laws shall be subject to the revision and control of the congress.”
11 later decisions quote this exact passage · from the majority“[t]he certainty that the goods are headed to sea and that the process of exportation has started may normally be best evidenced by the fact that they have been delivered to a common carrier for that purpose.”
8 later decisions quote this exact passage · from the majority“not determinative of the question of whether the tax deprives the taxpayer of a federal right. That issue turns not on the characterization which the state has given the tax, but on its operation and effect.”
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.