Greenough v. Tax Assessors of Newport’s Empirical Analysis
331 U.S. 486 · 1947
Citation profile
14 federal appellate · 15 district · 85 state decisions
How this case has been cited
Cited by 138 later decisions (7 by the Supreme Court) — most recently November 2021 · most notably Sperry v. State of Florida the Florida Bar (1963), Miller Bros. v. Maryland (1954)
14 federal appellate · 15 district · 85 state decisions — followed in 21 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 Chase Securities Corp. v. Donaldson · Blair v. Commissioner · Wisconsin v. J. C. Penney Co. · State of Texas v. State of Florida · American Federation of Labor v. Watson
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 138 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * A state is dependent upon its citizens for revenue. Wealth has long been accepted as a fair measure of a tax assessment. As a practical mode of collecting revenue, the states unrestricted by the federal Constitution have been accustomed to assess property taxes upon intangibles ‘wherever actually held or deposited,’ belonging to their citizens and regardless of the location of the debtor.””
1 later decision quote this exact passage · from the majority“if the beneficiary's residence alone is insufficient to sustain a state's power to tax the corpus of the trust, cf. Brooke v. Norfolk, 277 [U.S.] 27, 48 [S.Ct.] 422, 72 [L. Ed.] 767, it would seem that the mere residence of one of a number of trustees hardly would supply a firmer foundation.”
1 later decision quote this exact passage · from the dissent“[t]he citizenship of the trustee and not that of the trust or the residence of the beneficiary is the controlling factor.”
1 later decision 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.