Spector Motor Service, Inc. v. O'Connor’s Empirical Analysis
340 U.S. 602 · 1951
Citation profile
84 federal appellate · 30 district · 342 state decisions
How this case has been cited
Cited by 590 later decisions (75 by the Supreme Court) — most recently September 2023 · most notably Payne v. Tennessee (1991), Public Serv. Comm'n of Utah v. Wycoff Co. (1952)
84 federal appellate · 30 district · 342 state decisions — followed in 37 states
Later decisions citing this case, by decade. A case is still cited after being overruled — to note the reversal, distinguish it, or in dissent. 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.
Appellate journey
reviewedSpector Motor Service, Inc. v. O'Connor (from Second Circuit Court of Appeals)
Relationships
Relies on M'Culloch v. State of Maryland · Spector Motor Service, Inc. v. McLaughlin · Brown v. Maryland · SC Hwy. Dept. v. Barnwell Bros. · Wisconsin v. J. C. Penney Co.
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 590 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The State is not precluded from imposing taxes upon other activities or aspects of this business which, unlike the privilege of doing interstate business, are subject to the sovereign power of the State. Those taxes may be imposed although their payment may come out of the funds derived from petitioner's interstate business, provided the taxes are so imposed that their burden will be reasonably related to the power of the State and nondiscriminatory." 340 U.S. at 609 , 71 S.Ct. at 512 , 95 L.Ed. at 578 .”
14 later decisions quote this exact passage · from the majority““Our conclusion is not in conflict with the principle that, where a . taxpayer is engaged both in intrastate and interstate commerce, a state may tax the privilege of carrying on intrastate business and, within reasonable limits, may compute the amount of the charge by applying the tax rate to a fair proportion of the taxpayer’s business done within the state, including both interstate and intrastate. [Citing authorities.] The same is true where the taxpayer’s business activity is local in nature, * * 340 U.S. at page 609 , 71 S.Ct. at page 512 .”
5 later decisions quote this exact passage · from the majority“it did not lose that jurisdiction by virtue of the later clarification of the procedure in the courts of Connecticut.”
2 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.