Virgin Islands v. Blumenthal’s Empirical Analysis

Citation profile

1 federal appellate ·

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.

1. “Thus, an expansive reading of the statute might have required cover of all internal revenue taxes, as well as all customs duties, collected on goods shipped from the Islands. However, a reading of the tax cover independent of the duty cover was rejected by the Attorney General's opinion, which followed the reasoning of the Comptroller General to deny cover of a post-1917 tax on imported alcohol. That tax, the Attorney General opined, was not collected”

   1 later decision quote this exact passage · from the majority
   e.g. Virgin Islands v. Blumenthal

2. “) has not differed from the disposition of most other customs duties collected on entry in this country; the amounts collected have been paid into the general United States Treasury. Objecting to this disposition, the Islands brought suit in the district court, contending under the applicable statutory language that the proceeds of customs duties levied here on goods shipped from the Islands must be”

   1 later decision quote this exact passage · from the majority
   e.g. Virgin Islands v. Blumenthal

3. “that only revenue of the islands would be derived from articles imported thereto, except the export duty on sugar, which was imposed to compensate for the loss (of customs duties) on imports from the United States, which (under the 1917 Act) are to be admitted (to the Islands) free (of duty).”

   1 later decision quote this exact passage · from the majority
   e.g. Virgin Islands v. Blumenthal