Union Pacific Resources Co. v. State’s Empirical Analysis
1992
Citation profile
2 federal appellate · 27 state decisions
How this case has been cited
Cited by 30 later decisions — most recently December 2025 · most notably Public Service Co. of Colorado v. Federal Energy Regulatory Commission (1996), RME Petroleum Co. v. Wyoming Department of Revenue (2007)
2 federal appellate · 27 state decisions
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 McKart v. United States · United States v. Western Pacific Railroad · Public Serv. Comm'n of Utah v. Wycoff Co. · Nowak v. Trezevant · Pembee Mfg. Corp. v. Cape Fear Const. Co., Inc.
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“became an independent quasi-judicial organization with constitutional and statutory duties to equalize valuation and decide disagreements regarding statutory provisions affecting the assessment, levy and collection of taxes.”
6 later decisions quote this exact passage“(a) The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act.... In addition, the board shall: (xiv) Carefully examine into all cases wherein it is alleged that property subject to taxation has not been assessed or has been fraudulently, improperly, or unequally assessed, or the law in any manner evaded or violated, and cause to be instituted proceedings which will remedy improper or- negligent administration of the tax laws of the state[.]”
3 later decisions quote this exact passage“Administrative agencies are creatures of statute and their power is dependent upon statutes, so that they must find within the statute warrant for the exercise of any authority which they claim.”
3 later decisions quote this exact passage · from the dissent
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.