Masonite Corp. v. Fly’s Empirical Analysis
194 F.2d 257 · 1952
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 27 later decisions — most recently September 1993 · most notably Acker v. Commissioner of Internal Revenue (1958), Kovacs v. Commissioner (1993)
19 federal appellate · 1 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 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008)
Relies on Crooks v. Harrelson · United States v. Merriam · Walling v. A. H. Belo Corp. · Helvering v. Griffiths · McFeely v. Commissioner
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In ease of doubt they are construed most strongly against the government, and in favor of the citizen.”
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.