Godwin v. Brown’s Empirical Analysis
249 F.2d 356 · 1957
Citation profile
20 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 30 later decisions — most recently November 1994 · most notably Albrecht v. Herald Co. (1971), Zeeman v. United States (1968)
20 federal appellate · 1 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on United States v. Felt & Tarrant Manufacturing Co. · Angelus Milling Co. v. Commissioner · Real Estate - Land Title & Trust Co. v. United States · Anderegg v. United States · Birmingham v. Geer
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) ‘Person’ means and includes any individual, firm, copartnership, joint venture, association of persons however formed, social club, fraternal organization, corporation, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual or officer acting under the authority of any court in this state; “(2) ‘Taxpayer’ means any person as defined in subsection (1) of this section who is subject to any tax imposed by this chapter; “(3) ‘Admission charge’ means the amount paid for the right or privilege to have access to a place or location where amusement, entertainment or recreation is provided, exclusive of any charges for instruction. Places of amusement, entertainment or recreation include, but are not limited to, theaters, motion picture shows, auditoriums where lectures and concerts are given, amusement parks, fairgrounds, race tracks, dance halls, ball parks, golf courses, miniature golf courses, tennis courts, skating rinks, swimming pools, bathing beaches, gymnasiums, auto shows, boat shows, camping shows, home shows, dog shows and antique shows; “(4) ‘Cabaret or other similar place’ means any room in any hotel, restaurant, hall or other public place where music, dancing privileges or any other entertainment, except mechanical music alone or the music of a single performer alone, are afforded the patrons in connection with the serving or sel”
1 later decision quote this exact passage · from the majority“The law imposes a cabaret tax in an amount equivalent to 20% of all amounts paid for admission, refreshment, service, or merchandise at any cabaret or other similar place furnishing a public performance for profit by or for any patron or guest who is entitled to be present during any portion of such performance. 25”
1 later decision quote this exact passage · from the majority““A tax equivalent to * * * per centum of all amounts paid for admission, refreshment, service, or merchandise, at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance.””
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.