McClintock v. Westover’s Empirical Analysis
167 F.2d 601 · 1948
Citation profile
2
cited by 2 later decisions
January 1967
most recently cited
Relationships
Relies on Heryford v. Davis · Fackler v. Commissioner · 54 Cal. App. 285 - Levin v. Saroff · People's Outfitting Co. v. United States
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The Act says “lease” and no limitations are provided. * * * We do not construe § 3440 as meaning that an excise tax accrues whether the article is sold or leased by an instrument which provides that title shall pass when the rent reserved is paid. The appellants mistakenly conclude that since title would never pass under the so-called rental agreement, it was not such a lease as would be within the purview of § 3440.”
1 later decision quote this exact passage · from the majority“Since dealers frequently dispose of goods under a form of contract termed a “lease”, which in reality is a contract for a sale with payment by installments, it has been expressly provided that the tax herein levied applies to such transactions.”
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.