Kingan & Co. v. Smith’s Empirical Analysis

Citation profile

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

1. ““Sec. 501. Tax on Net Income from Certain Sources “(a) The following taxes shall be levied, collected, and paid for each taxable year (in addition to any other tax on net income), upon the net income of every person which arises from the sources specified below: . “(1) A tax equal to 80 per centum of that portion of the net income from the sale of articles with respect to, which a Federal excise tax was imposed on such person but not paid which is attributable to shifting to others to any extent the burden of such Federal excise tax and which does not exceed such person’s net income for the entire taxable year from the’ sale of articles with respect to which such Federal excise tax was imposed.””

   1 later decision quote this exact passage · from the majority
   e.g. Kingan & Co. v. Smith