Birmingham v. Geer’s Empirical Analysis

Citation profile

59 federal appellate · 3 district · 11 state decisions

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

1. ““ ‘A tax ... of all amounts paid for admission, refreshment, service, or merchandise, at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance. The term ‘roof garden, cabaret, or other similar place’ shall include any room in any hotel, restaurant, hall, or other public place where music and dancing privileges or any other entertainment, except instrumental 23 or mechanical music alone, are afforded the patrons in connection with the serving or selling of food, refreshment or merchandise. A performance shall be regarded as being furnished for profit for purposes of this section even though the charge made for admission, refreshment, service, or merchandise is not increased by reason of the furnishing of such performance.’ ””

   5 later decisions quote this exact passage · from the majority
   e.g. Carpenteri-Waddington, Inc. v. Commissioner of Revenue Services · Kantor v. United States

2. ““It is important that, so far as possible and particularly with respect to questions affecting the administration of taxing statutes, there should be uniformity of decision among the circuits. We would not be justified in refusing to follow the decision of the Circuit Court of Appeals in the Avalon case [Avalon Amusement Corp. v. United States, 7 Cir., 165 F.2d 653 ] unless convinced that it was clearly wrong. United States v. Armature Rewinding Co., 8 Cir., 124 F.2d 589 , 591; United States v. Kelley, 8 Cir., 110 F.2d 922 , 924; Grain Belt Supply Co. v. Commissioner of Internal Revenue, 8 Cir., 109 F.2d 490 , 492.””

   2 later decisions quote this exact passage · from the majority
   e.g. Commissioner v. Moran · Commissioner of Internal Revenue v. Richard E. And Helen Moran

3. ““The facts controlling decision in the Seventh Circuit are analogous to the facts here and this court must either declare itself in accord or announce decision in conflict. Despite vigorous arguments to the contrary, it appears as clear to this court as it did to the court in the Seventh Circuit ‘that the (taxpayer’s) dance hall comes within the (statute’s) definition of a “ * * * hall * * * where music and dancing privileges * * * are afforded to the patrons in connection with the serving or selling of * * * refreshment * *”

   2 later decisions quote this exact passage · from the majority
   e.g. Peony Park, Inc. v. O'Malley · Landau v. Riddell