Moses Lake Homes, Inc. v. Grant County’s Empirical Analysis
1961
Citation profile
62 federal appellate · 18 district · 32 state decisions
How this case has been cited
Cited by 158 later decisions (17 by the Supreme Court) — most recently October 2011 · most notably Montana v. United States (1979), Davis v. Michigan Department of the Treasury (1989)
62 federal appellate · 18 district · 32 state decisions — followed in 10 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.
Appellate journey
reviewedMoses Lake Homes, Inc. v. Grant County (from Ninth Circuit Court of Appeals)
Relationships
Applies 12 U.S.C. § 1748 · 42 U.S.C. § 1594
Relies on Moses Lake Homes, Inc. v. Grant County · United States v. City of Detroit · City of Detroit v. Murray Corp. of America · Phillips Chemical Company v. Dumas Independent School District · Moses Lake Homes, Inc. v. Grant County
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 158 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`It still remains true, as it has from the beginning, that a tax may be invalid even though it does not fall directly on the United States if it operates so as to discriminate against the Government or those with whom it deals.' 355 U.S., at 473, 78 S.Ct., at 478.”
4 later decisions quote this exact passage · from the majority“Only the appropriate taxing officials ... may assess and levy taxes ..., and the federal courts may determine, within their jurisdiction, only whether the tax levied by those officials is or is not a valid one”
4 later decisions quote this exact passage · from the majority“‘ ‘ * * # * it does not seem too much to require that the State treat those who deal with the Government as well as it treats those with whom it deals itself.””
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.