Werner v. United States’s Empirical Analysis

Citation profile

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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Section 49,1, as amended, supra, in no uncertain terms provides that merchandise considered abandoned to the Government by reason of remaining in customs custody for 1 year, even though thereafter entered or withdrawn for consumption, shall be subject to duty at the rate or rates applicable at the time the merchandise becomes subject to sale. Therefore all dutiable merchandise, whether specially exempted from duty by reason of its being personal or household effects of persons emigrating to the United States or for other reasons, is, for purposes of sale, assessed at the rates of duty regularly applicable. Congress in its wisdom has provided that such rates of duty shall be used for computing the duties upon any entered or unentered merchandise remaining in customs custody for 1 year from the date of importation. In view of the changes made in the law prior to the importation and entry of the personal effects in question, judgment will be entered in favor of the Government.”

   1 later decision quote this exact passage
   e.g. Protests 90428-K of Schou Gallis Co.