Memphis Bank & Trust Co. v. Garner’s Empirical Analysis
1983
Citation profile
14 federal appellate · 6 district · 143 state decisions
How this case has been cited
Cited by 200 later decisions (26 by the Supreme Court) — most recently April 2012 · most notably Davis v. Michigan Department of the Treasury (1989), South Carolina v. Regan (1984)
14 federal appellate · 6 district · 143 state decisions — followed in 22 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 12 U.S.C. § 2001 (Agricultural Credit Act of 1987) · 26 U.S.C. § 103
Relies on M'Culloch v. State of Maryland · Smith v. Kansas City Title & Trust Co. · United States v. Marathon Pipe Line Co. · United States v. City of Detroit · United States v. New Mexico
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 200 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[ 31 U.S.C. § 3124 (a)] extends to every form of taxation that would require that either the obligations or the interest thereon, or both, be considered, directly or indirectly, in the computation of the tax.”
9 later decisions quote this exact passage · from the majority“[o]ur decisions have treated § 742 as principally a restatement of the constitutional rule.”
5 later decisions quote this exact passage · from the majority“A state tax that imposes a greater burden on holders of federal property than on holders of similar state property impermissibly discriminates against federal obligations. See e.g. United States v. County of Fresno, supra, 429 U.S. 452 at 462 , 97 S.Ct. [699] at 704 [ 50 L.Ed.2d 683 ] ("a state tax imposed on those who deal with the Federal Government" is unconstitutional if the tax "is imposed [un]equally on ... similarly situated constituents of the State"). Our cases establish, however, that if the "tax remains the same whatever the character of the [property] may be, no claim can be sustained that this taxing statute discriminates against the federal obligations."”
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.