Briggs & Co. v. District of Columbia’s Empirical Analysis

Citation profile

6 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"It is argued that a different result would be reached in Maryland. There a provision similarly worded had been enacted before passage of the District of Columbia statute. By rule and administrative interpretation Maryland had apparently excluded from the coverage of its statute property consumed in the manufacturing process. It is contended that since this occurred prior to enactment of the local statute Congress intended the latter to be similarly construed. But at least in the absence of a more settled interpretation, or one of high state judicial authority, we are free to apply the District statute differently. As we construe the situation the cellulose casings are not incorporated in the frankfurters or used as a material or part of them, though used or consumed in the manufacturing process. This conclusion is not free of doubt, but our view is that if the uncertainty is to be resolved as petitioner ably contends this should be done by clarifying legislation rather than by judicial interpretation." (Pages 243-244 of 196 F.2d).”

   2 later decisions quote this exact passage · from the majority
   e.g. Comptroller of the Treasury v. American Cyanamid Co. · State Board of Equalization v. Cheyenne Newspapers, Inc.

2. ““Though used in the manufacturing process the casings plainly are not incorporated in the frankfurters. The tax applies, therefore, unless they are used as a material or part of the frankfurters. This is so even though we assume that ‘use’ must be given a meaning other than ‘incorporate.’ In contrast with the natural casings it seem to us from the description we have given of the manufacturing process that the cellulose casings are not used as a material or part of the frankfurters. In the language of the Board, notwithstanding their usefulness the casings ‘were merely an instrumentality or utensil in the manufacture * * *. They cannot be said to be or ever to have been a part of the sausage.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. State Board of Equalization v. Cheyenne Newspapers, Inc.

3. “To the argument that Congress had adopted the Maryland statute verbatim for the District of Columbia and therefore Rule 63 controlled the meaning of the District counterpart of Sec. 324 (f), the Court took the view that for this to be so the construction of the adopted statute must have been by the highest judicial authority of the originally enacting state and said:”

   1 later decision quote this exact passage · from the majority
   e.g. Comptroller of the Treasury v. American Cyanamid Co.