Mesaba-Cliffs Mining Co. v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate ·

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

1. ““We think that the statutory- provisions under consideration should be construed as making the excess profits credit carry-over, as well as the carry-back, available only to those taxpayers who during both the taxable period and the preceding or succeeding periods have maintained, a normal going business, devoted substantially to -the production of profits. No other construction would be consonant with the manifest purpose of the statute.””

   1 later decision quote this exact passage
   e.g. Bowman v. Glenn

2. ““There shall be levied, collected, and paid, for each taxable year, upon the adjusted excess-profits net income, as defined in subsection (b), of every corporation (except a corporation exempt under section 727) a tax equal to whichever of the following amounts is the lesser.””

   1 later decision quote this exact passage
   e.g. Bowman v. Glenn