Lutz v. Magone’s Empirical Analysis
153 U.S. 105 · 1894
Citation profile
17 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 41 later decisions (4 by the Supreme Court) — most recently October 2004 · most notably Hyde v. Shine (1905), Benziger v. United States (1904)
17 federal appellate · 1 district · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Robertson v. Salomon · Marvel v. Merritt · Two Hundred Chests of Tea · Mason v. Robertson
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the interpretation of the revenue laws, words are to be taken ... according to their commercial designation, if that differs from the ordinary understanding of the word.”
2 later decisions quote this exact passage · from the majority“The object of the duty laws is to raise revenue, and for this purpose to class substances according to the general usage and known denominations of trade. Whether a particular article were designated by one name or another in the country of its origin, or whether it were a simple or mixed substance, was of no importance in the view of the legislature. It did not suppose our merchants to be naturalists, or geologists, or botanists. It applied its attention to the description of articles as they derived their appellations in our own markets, in our domestic as well as our foreign traffic.”
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.