Blair v. Oesterlein Machine Co.’s Empirical Analysis

Citation profile

5 federal appellate ·

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

1. “The Board is an independent agency of the executive branch of the government, vested with limited judicial powers, to which the taxpayer may appeal before payment of an additional assessment of income, excess profits, or war profits taxes. This tribunal, unless clearly restricted by express statutory limitations, will be presumed to possess the power to call to its aid every agency essential to the full and complete investigation of the issues committed to its jurisdiction. Sustaining, as we must, the power of Congress to call this Board into existence, and to vest it with the broad jurisdiction conferred by the Revenue Act, it would be a travesty to hold that the evidence upon which that jurisdiction may be intelligently exercised can be withheld by the subordinate officer of the government, whose decisions the Board is specially vested with power to review.”

   1 later decision quote this exact passage
   e.g. Boeing Airplane Company v. Thomas Coggeshall, Chairman, the Renegotiation Board, Thomas Coggeshall, Chairman, the Renegotiation Board v. Boeing Airplane Company, Boeing Airplane Company, Cross-Appellant v. Thomas Coggeshall, Chairman, the Renegotiation Board, Cross-Appellee

2. “the Board [of Tax Appeals] is vested with full reviewing jurisdiction over the findings of the Commissioner * * *. The appellate power includes the authority, not only to review, but to investigate de novo, the matters in controversy between the government and the taxpayer”

   1 later decision quote this exact passage
   e.g. Ewing v. Comm'r

3. “in any other manner than may be provided by law.”

   1 later decision quote this exact passage
   e.g. Blair v. Oesterlein Machine Co.