Everlasting Development Corp. v. Descartes’s Empirical Analysis
192 F.2d 1 · 1951
Citation profile
28 federal appellate · 3 district ·
How this case has been cited
Cited by 33 later decisions — most recently February 2019 · most notably Burns v. Swenson (1970), Dunn v. Gazzola (1954)
28 federal appellate · 3 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 28 U.S.C. § 1331 · 48 U.S.C. § 737 · 48 U.S.C. § 872
Relies on Snowden v. Hughes · Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp. · Iowa-Des Moines Nat Bank v. Bennett Central State Bank · Snyder v. Buck
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Whether tax exemption is to be accorded to a particular applicant is not merely a question of law to be determined by a reading of and interpretation of statutory language. It involves, moreover, the weighing of complex economic factors, a forecast or prophecy of the extent to which an over-all gain in the Puerto Rican economy, in the direction of the statutory objectives, is to be anticipated from the launching of a proposed new industrial unit with the advantage of tax exemption. In the broad sense, the exercise of such a judgment is political in nature rather than judicial. It is a judgment which Act No. 184 clearly confided, not to the courts, but to the administrative determination of the Executive Council and, ultimately, to the executive determination of the Governor.”
1 later decision quote this exact passage“Of course, in so far as the controversy relates to the construction of an insular [Puerto Rico] tax exemption statute, that is not a federal question.”
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.