Commonwealth v. Blumenthal’s Empirical Analysis
1980
Citation profile
Relationships
Applies 23 U.S.C. § 120 · 26 U.S.C. § 4081 · 26 U.S.C. § 4082 · 26 U.S.C. § 4083 · 26 U.S.C. § 5001 (Excise Tax Technical Changes Act of 1958) · 26 U.S.C. § 5701 · 26 U.S.C. § 7652 · 48 U.S.C. § 734
Relies on Udall v. Tallman · Moody v. Daggett · United Steelworkers of America v. Weber · Zenith Radio Corp. v. United States · Wolston v. Reader's Digest Assn., Inc.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But, having held that the statute is by no means unambiguous, we undertake an examination of the administrative constructions of the cover over provision by the United States Treasury, the government agency charged with the statute's enforcement. The interpretation of a statute by that federal agency charged with the statute's enforcement is entitled to great weight in a court's construction of ambiguous statutory language, 21 especially when, as in this case,”
1 later decision quote this exact passage · from the majority“S.Rep.No.579, 64th Cong., 1st Sess. 2 (1916). As we have noted above, though, the Senate amendment merely extended the cover over provision to the only remaining portion of Foraker equalization taxes not yet included in the cover over provision; thus, the amendment certainly is not authority for the proposition that the cover over provision is broader than the equalization tax provision. Rather, given the nature of the amendment, the”
1 later decision quote this exact passage · from the majority“semantic differences should not be deemed significant because the taxes are otherwise identical, 29 is plainly without merit. The crucial inquiry is whether the gasoline tax is laid on the act of sale or manufacture, and the gasoline tax statute states plainly that a four cent tax will be laid on gasoline”
1 later decision quote this exact passage · from the majority
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.