Carbon Steel Co. v. Lewellyn’s Empirical Analysis

Citation profile

28 federal appellate · 4 district · 3 state decisions

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

1. ““It was such profits [i. e., of the contractor] that the act was intended to reach — profits made out of the war and taxed to defray the expense of the war. Or, as expressed by the Court of Appeals, Congress ‘felt that the large abnormal profits incident to these war contracts created a remunerative field for temporary taxation.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Dayton Brass Castings Co. v. Gilligan

2. “did not contemplate that [a ] `person manufacturing' should use his own hands--it contemplated the use of other aid and instrumentalities, machinery, servants, and general agents . . . and in this comprehensive way, contemplated that all of the world's efficiency might be availed of . . . .”

   1 later decision quote this exact passage · from the majority
   e.g. Suzy's Zoo v. Commissioner of Internal Revenue