Ballester v. Descartes’s Empirical Analysis
181 F.2d 823 · 1950
Citation profile
12 federal appellate ·
Relationships
Applies 26 U.S.C. § 102 · 26 U.S.C. § 22
Relies on Commissioner v. Sunnen · New Colonial Ice Co. v. Helvering · Helvering v. Clifford · Helvering v. Horst · Grosso 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has been accorded the primary function of illuminating the meaning of local legislation and ironing out apparent discrepancies or obscurities in the texts of the local laws.”
1 later decision quote this exact passage
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.