De Ganay v. Lederer’s Empirical Analysis
Citation profile
3 federal appellate · 7 district · 24 state decisions
How this case has been cited
Cited by 80 later decisions — most recently September 2007 · most notably Atlantic Coast Line Co v. Doughton (1923), Jiminez ex rel. Estate of Serrano v. All American Rathskeller, Inc. (2007)
3 federal appellate · 7 district · 24 state decisions — followed in 11 states
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.
Appellate journey
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on Blackstone v. Miller · Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania · City of New Orleans v. Mary G T Stemple · Bristol v. Washington County · Tappan Collector v. Merchants' National Bank
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 80 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Unless the contrary appears, statutory words are presumed to be used in their ordinary and usual sense, and with the meaning commonly attributable to them.”
3 later decisions quote this exact passage · from the majority“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 majority“It is clear from the statutes referred to and the authorities cited and from the understanding of business men in commercial transactions, as well as of jurists and legislators, that mortgages, bonds, bills and notes have for many purposes come to be regarded as property and not as the mere evidences of debts, and that they may thus have a situs at the place where they are found like other visible, tangible chattels.”
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.