Moorman Manufacturing Co. v. Bair’s Empirical Analysis
1978
Citation profile
10 federal appellate · 6 district · 518 state decisions
How this case has been cited
Cited by 634 later decisions (72 by the Supreme Court) — most recently February 2024 · most notably Federal Communications Commission v. Pacifica Foundation (1978), Quill Corporation v. North Dakota Heitkamp (1992)
10 federal appellate · 6 district · 518 state decisions — followed in 39 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 Hunt v. Washington State Apple Advertising Commission · Pike v. Bruce Church, Inc. · Complete Auto Transit, Inc. v. Brady · Southern Pac Co v. State of Arizona Sullivan · Allied Stores of Ohio, Inc. v. Bowers
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 634 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'values connected with the taxing state.'”
13 later decisions quote this exact passage · from the majority“'out of all appropriate proportion to the business transacted ... in that State”
8 later decisions quote this exact passage · from the majority“In this case appellant's actual income tax obligation was the rough equivalent of a 1% tax on the entire gross receipts from its Iowa sales.”
4 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.