Duffin v. Duffin’s Empirical Analysis
1956
Citation profile
7 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 4231
Relies on National Labor Relations Board v. Howell Chevrolet Co. · Avalon Amusement Corp. v. United States · Herbert v. Riddell · Quon v. Niagara Fire Ins. Co. of New York · Powell v. Wumkes
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A ballroom has a box office where patrons purchase a ticket of admission, and no patrons are admitted without such ticket.” ( 88 F.Supp. at page 194 ). “The greater part of the receipts of a ballroom are derived from the sale of admission tickets for dancing privileges.” ( 88 F.Supp. at page 195 ). “The Treasury Department as well as Congress apparently realized that there was a problem peculiar to roof gardens, cabarets, and the like which was not present in the case of the usual place of amusement imposing a direct admissions tax, such as a theater, skating rink, opera and the like. As noted above, that problem arose because of the nature of the operation of roof gardens and cabarets which usually imposed no admission charge as such, or only an inadequate admission charge, or would increase the prices of refreshment, service or merchandise during the period of entertainment.” ( 88 F.Supp. at page 201 ). “It is interesting to note that in the last paragraph of Mim. 5255, set out above, the Commissioner of Internal Revenue classified ‘dance halls’ in the same category as motion picture theaters and skating rinks, apparently regarding all of these types of entertainment as imposing a general admission charge upon their patrons and thus falling within the terms of Section 1700(a) of the Internal Revenue Code imposing a tax upon amounts paid for admissions to any place rather than being within the terms of Section 1700(e) of the Internal Revenue Code taxing cabarets, roof garde”
1 later decision quote this exact passage · from the majority
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.