De Ganay v. Lederer’s Empirical Analysis
239 F. 568 · 1917
Citation profile
Relationships
Relies on Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania · Van Allen v. The Assessors · Dreier v. United States
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every •citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business, trade, or profession, carried on in the United States by persons residing elsewhere.”
1 later decision quote this exact passage · from the majoritye.g. DeGanay v. Lederer“property owned ... in the - United States by persons residing elsewhere.”
1 later decision quote this exact passagee.g. DeGanay v. Lederer
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.