Rubel Corp. v. Rasquin’s Empirical Analysis
132 F.2d 640 · 1943
Citation profile
3 federal appellate ·
Relationships
Relies on Botany Worsted Mills v. United States · Stone v. White · Clift & Goodrich, Inc. v. United States · United States Paper Exports Ass'n v. Bowers · Gans S. S. Line v. Bowers
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““They (the payments) were made in accordance with assessments based on decisions of the Tax Court. The fact that those decisions were in turn based on stipulations growing out of a compromise agreement is quite as irrelevant as would be the evidence or the lack of it in support of decisions which had become final.” 132 F.2d at 643.”
1 later decision quote this exact passage · from the majoritye.g. Guterman v. Scanlon
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.