Bank Tax Case’s Empirical Analysis
69 U.S. 200 · 1864
Citation profile
4 federal appellate · 2 district · 29 state decisions
How this case has been cited
Cited by 91 later decisions (33 by the Supreme Court) — most recently October 1987 · most notably James v. Dravo Contracting Co. (1937), Coe v. Town of Errol (1886)
4 federal appellate · 2 district · 29 state decisions — followed in 16 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
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 91 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as otherwise provided by law, all stocks, bonds, Treasury notes, and other obligations of the United States, shall be exempt from taxation by or under State or municipal or local authority.”
1 later decision quote this exact passage“liable to taxation on a valuation equal to the amount of capital stock paid in, or secured to be paid in, and their surplus earnings.”
1 later decision quote this exact passage
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.