Tower v. United States’s Empirical Analysis

Citation profile

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

1. “Applying the foregoing reasoning to the situation at bar, it would appear that while it is true that the gang sawing of the quarried blocks into the imported slabs advanced the travertine by serving partially to fit it for its ultimate use, it nevertheless still left it only rough material upon which the operations which would dedicate it to definite size, shape, and condition were to be performed. The slabs, although sawn, were in no further advanced condition than were the rough granite blocks involved in the Steeb case, and for the same reasons were “un-manufactured.” See also in this connection United States v. National Importing Co. (Inc.) et al., 12 Ct. Cust. Appls. 186 , T. D. 40169, wherein it was held that the cutting of amberoid into general shapes suitable for manufacture into pipe stems and other articles did not remove it from classification as "amberoid, unmanufactured.””

   2 later decisions quote this exact passage
   e.g. Quality Marble & Granite Co. v. United States · 35 Cust. Ct. 134 - C. J. Tower & Sons v. United States

2. “The uncontradicted proof emphasizes that the statutory terms, “hewn,” “dressed,” “pointed,” “pitched,” “lined,” and “polished,” relate to operations that dedicate granite to a definite size, shape, and condition. All are processes associated directly with a definite advancement of material toward an ultimate article of commerce. The correlated series of specific statutory terms impart to their succeeding generic phrase, “or otherwise manufactured,” a restriction, limiting the scope thereof to only such processes as are analogous with those specifically mentioned.”

   1 later decision quote this exact passage
   e.g. International Granite & Marble Corp. v. United States

3. “Granite suitable for use as monumental, paving, or building stone, not specially provided for: Hewn, dressed, pointed, pitched, lined, or polished, or otherwise manufactured * * *.”

   1 later decision quote this exact passage
   e.g. International Granite & Marble Corp. v. United States