Oklahoma Tax Commission v. Texas Co.’s Empirical Analysis
336 U.S. 342 · 1949
Citation profile
54 federal appellate · 15 district · 108 state decisions
How this case has been cited
Cited by 227 later decisions (23 by the Supreme Court) — most recently March 2016 · most notably Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation (1976), Mescalero Apache Tribe v. Jones (1973)
54 federal appellate · 15 district · 108 state decisions — followed in 18 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 James v. Dravo Contracting Co. · Metcalf & Eddy v. Mitchell · Graves v. People of State of New York O'Keefe · Alabama v. King & Boozer · Carpenter v. Shaw
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 227 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The Mountain Producers case was not decided on narrow, merely technical or presumptive grounds. Its very foundation was a repudiation of those insubstantial bases for securing broad private tax exemptions, unjustified by actual interfering or destructive effects upon the performance of obligations to or work for the government, state or national. The decision came as the result of experience and of observation of the constant widening of the exempting process from tax to tax to tax.””
8 later decisions quote this exact passage · from the dissent““In numerous decisions we have had occasion to declare the competing principle, buttressed by the most cogent considerations, that the power to tax should not be crippled ‘by extending the constitutional exemption from taxation to those subjects which fall within the general application of nondiscriminatory laws, and where no direct burden is laid upon the governmental instrumentality and there is only remote, if any, influence upon the exercise of the functions of government.’ Willcuts v. Bunn, 282 U. S. 216, 225 , and illustrations there cited.” 303 U. S. at 385 .”
2 later decisions quote this exact passage · from the dissent“"It is true that this Court's more recent pronouncements have beaten a fairly large retreat from its formerly prevailing ideas concerning the breadth of so-called intergovernmental immunities from taxation, a retreat which has run in both directions to restrict the scope of immunity of private persons seeking to clothe themselves with governmental character from both federal and state taxation. * * *"”
2 later decisions quote this exact passage · from the dissent
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.