California v. Grace Brethren Church’s Empirical Analysis
1982
Citation profile
354 federal appellate · 111 district · 66 state decisions
How this case has been cited
Cited by 979 later decisions (46 by the Supreme Court) — most recently June 2026 · most notably Franchise Tax Board of the State of California v. Construction Laborers Vacation Trust for Southern California (1983), Griffin v. Oceanic Contractors, Inc. (1982)
354 federal appellate · 111 district · 66 state decisions — followed in 17 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 Stone v. Powell · Cantwell v. State of Connecticut · Weinberger v. Salfi · Everson v. Board of Education · Perez v. Ledesma
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 979 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.”
37 later decisions quote this exact passage · from the dissent“a plain, speedy and efficient remedy may be had in the courts of such state.”
15 later decisions quote this exact passage“to limit drastically federal district court jurisdiction to interfere with so important a local concern as the collection of taxes.”
14 later decisions quote this exact passage · from the majoritye.g. In re Gillis · Alli v. Decker
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.