Fassett’s Empirical Analysis

Citation profile

37 federal appellate · 33 district · 9 state decisions

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

1. ““From early date the Supreme Court has held that district courts having jurisdiction of property taken or detained by revenue officers under authority of any revenue law of the United States, are given power to decide claims of title and to award to the rightful owner possession of the property seized. * * * “We have been unable to discover, and have been apprised of no procedure prescribed either by the regulations or the code whereby a third party claimant, not a taxpayer, may reclaim property unlawfully seized or restrained, and since this is not an action to recover a tax alleged to have been erroneously assessed or collected, the Collector could not subject the appellants to the necessity of filing a full claim .for refund under section 3772 of the Internal Revenue Code. In that event, a demand putting the Collector on notice of the appellees’ position and apprising him of the amounts and the reason for their respective claims should be sufficient.””

   2 later decisions quote this exact passage · from the majority
   e.g. Gillam v. Parker · 118 F. Supp. 943 - Colorado Milling & Elevator Co. v. Glenn

2. “the appeal provided for in § Vs [of said act] brings up for review in court only the decision of the board of general appraisers as to the construction of the law, and the facts respecting the classification. of imported merchandise and the rate of duty imposed thereon under such classification. It does not bring up for review the question of whether an article is imported merchandise or not, nor under § 15 is the ascertainment of that fact such a decision as is provided for. The decisions of the collector from which appeals are provided for by § 14 are only decisions as to ‘ the rate and amount ’ of duties charged upon imported merchandise, and decisions as to dutiable costs and charges, and decisions as to fees and exactions of whatever character.”

   2 later decisions quote this exact passage · from the majority
   e.g. Passavant v. United States · United States v. Klingenberg

3. “Section 2964 provides that in all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, the merchandise shall be taken possession of by the collector and deposited in the public stores, there to be kept, subject at all times to the order of the importer, on payment of the proper duties and expenses. Section 2973 provides that, if the merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, it .is then to be appraised and sold by the collector at public auction, and the proceeds, after deducting for storage and other charges and expenses, including, duties, are to be paid over to the importer.”

   1 later decision quote this exact passage · from the majority
   e.g. The Conqueror