United State v. Kahriger’s Empirical Analysis
1953
Citation profile
499 federal appellate · 62 district · 65 state decisions
How this case has been cited
Cited by 867 later decisions (62 by the Supreme Court) — most recently February 2026 · most notably Marchetti v. United States (1968), Grosso v. United States (1968)
499 federal appellate · 62 district · 65 state decisions — followed in 14 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
Applies 18 U.S.C. § 3731 · 26 U.S.C. § 2011
Relies on Caminetti v. United States · M'Culloch v. State of Maryland · Wickard v. Filburn · United States v. Darby · Brown v. Walker
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 867 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has relation only to past acts, not to future acts that may or may not be committed.”
4 later decisions quote this exact passage · from the majority“(1) his name and place of residence; "(2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and "(3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person. " (b) Firm or company. — Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered. " (c) Supplemental information. — In accordance with regulations prescribed by the Secretary, he or his delegate may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.”
3 later decisions quote this exact passage · from the dissent“[A] federal excise tax does not cease to be valid merely because it discourages or deters the activities taxed. Nor is the tax invalid because the revenue obtained is negligible.... It is axiomatic that the power of Congress to tax is extensive and sometimes falls with crushing effect on businesses deemed unessential or inimical to the public welfare, or where, as in dealings with narcotics, the collection of the tax also is difficult. As is well known, the constitutional restraints on taxing are few.”
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.