Malley v. Bowditch’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

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

1. “Capital stock, sales or transfers: On all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certificates of stock . . . whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not, on each $100 of face value or fraction thereof, 2 cents, and where such shares are without par or face value, the tax shall be' 2 cents on the transfer or sale or agreement to sell on each share, . . .”

   1 later decision quote this exact passage
   e.g. Goodyear Tire & Rubber Co. v. United States

2. ““We are called upon to apply a statute imposing stamp taxes on documents o£ a certain class, and which assumes that these documents may be Issued, not only by corporations, but by associations and companies. * * * The lax is not a franchise tax or a corporation tax, but a stamp tax or document tax.””

   1 later decision quote this exact passage · from the majority
   e.g. Edwards v. Wabash Ry. Co.