Case Citator › Quaker City Cab Co. v. Commonwealth of Pennsylvania

Quaker City Cab Co. v. Commonwealth of Pennsylvania

Is it still good law? What later courts have actually done to this case.

Overruled
Court
Supreme Court of the United States
Citation
277 U.S. 389
Decided
Confirmed treatments
2
Flagged citations read
8 of 8
Citing cases (total)
8
Treatment dates
1938–1973
Overruled
A reviewed court has overruled this case. Quaker City Cab Co. v. Pennsylvania was overruled by Lehnhausen v. Lake Shore Auto Parts Co. The Supreme Court rejected Quaker City Cab's strict equal protection approach to taxing corporations differently from individuals and partnerships. A Pennsylvania trial court had earlier questioned its continuing force.
More on how this was screened

Both confirmed treatments are listed below. All eight flagged citations have been read.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

8 later cases cite Quaker City Cab Co. v. Commonwealth of Pennsylvania; 8 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on Quaker City Cab Co. v. Commonwealth of Pennsylvania?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

Treatments

Overruled

  • The Supreme Court rejected Quaker City Cab's rule restricting different tax treatment of corporations and individuals.

    Lehnhausen v. Lake Shore Auto Parts Co. · Supreme Court of the United States · filed

    Quaker City Cab Co. v. Pennsylvania is only a relic of a bygone era. We cannot follow it and stay within the narrow confines of judicial review, which is an important part of our constitutional tradition.
    Read the full opinion on CourtListener →

Questioned

  • The Pennsylvania trial court questioned Quaker City Cab's continuing force after a later Supreme Court tax decision.

    Hixon v. City of Philadelphia · Court of Common Pleas of Philadelphia County, Pennsylvania · filed

    The Quaker City Cab Co. case has not been expressly overruled, but the Supreme Court of the United States, in the case of Phillips Petroleum Co. et al. v. Jenkins, 297 U. S. 629 (1936), seems to have departed far from its ratio decidendi.
    Read the full opinion on CourtListener →

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