Norfolk & Western Railway Co. v. Missouri State Tax Commission’s Empirical Analysis
1968
Citation profile
16 federal appellate · 3 district · 217 state decisions
How this case has been cited
Cited by 273 later decisions (34 by the Supreme Court) — most recently February 2024 · most notably Container Corp. of America v. Franchise Tax Board (1983), Minneapolis Star and Tribune Company v. Minnesota Commissioner of Revenue (1983)
16 federal appellate · 3 district · 217 state decisions — followed in 32 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 Wisconsin v. J. C. Penney Co. · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Galveston Harrisburg San Antonio Railway Company v. State of Texas · Butler Bros. v. McColgan, Franchise Tax Commissioner · Nashville St Ry v. Browning
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 273 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'values connected with the taxing state.'”
6 later decisions quote this exact passage · from the majority““As a consequence, the States have been permitted considerable latitude in devising formulas to measure the value of tangible property located within their borders. [Citation omitted.] Such formulas usually involve a determination of the percentage of the taxpayer’s tangible assets situated in the taxing State and the application of this percentage to a figure representing the total going-concern value of the enterprise. [Citations omitted.]” 390 U.S. at 324 .”
5 later decisions quote this exact passage · from the majority“"We have said: `The problem under the Commerce Clause is to determine "what portion of an interstate organism may appropriately be attributed to each of the various states in which it functions." Nashville, C. & St. L. R. Co. v. Browning, 310 U.S. 362, 365 [ 60 S.Ct. 968, 970 , 84 L.Ed. 1254, 1256 ]. So far as due process is concerned the only question is whether the tax in practical operation has relation to opportunities, benefits, or protection conferred or afforded by the taxing State. See Wisconsin v. J. C. Penney Co., 311 U.S. 435, 444 [ 61 S.Ct. 246, 249 , 85 L.Ed. 267, 270 ]. Those requirements are satisfied if the tax is fairly apportioned to the commerce carried on within the State.' Ott v. Mississippi Valley Barge Line Co., 336 U.S. 169, 174 , 69 S.Ct. 432, 434 , 93 L.Ed. 585 [589] (1949) . . .."”
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.