Armco Inc. v. Hardesty’s Empirical Analysis
1984
Citation profile
26 federal appellate · 6 district · 324 state decisions
How this case has been cited
Cited by 436 later decisions (51 by the Supreme Court) — most recently September 2023 · most notably Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. (1994), Arkansas Writers' Project, Inc. v. Ragland (1987)
26 federal appellate · 6 district · 324 state decisions — followed in 34 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 California State Board of Equalization v. Western Marina Corp. · Maryland v. Louisiana · Complete Auto Transit, Inc. v. Brady · Caban v. Mohammed · Container Corp. of America v. Franchise Tax Board
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 436 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may not tax a transaction or incident more heavily when it crosses state lines than when it occurs entirely within the State.”
13 later decisions quote this exact passage“'be such that, if applied by every jurisdiction,' there would be no impermissible interference with free trade.”
10 later decisions quote this exact passage · from the dissent“The tax provides that two companies selling tangible property at wholesale in West Virginia will be treated differently depending on whether the taxpayer conducts manufacturing in the State or out of it. Thus, if the property was manufactured in the State, no tax on the sale is imposed. If the property was manufactured out of the State and imported for sale, a tax of 0.27% is imposed on the sale price.”
8 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.