United States v. Merriam’s Empirical Analysis

Citation profile

276 federal appellate · 57 district · 122 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 705 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “' “On behalf of the government it is urged that taxation is a practical matter and concerns itself with the substance of the thing upon which the tax is imposed rather than with legal forms or expressions. But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.' Gould v. Gould, 245 U. S. 151 , 153, 38 S. Ct. 53 , 62 L. Ed. 211 . The rule is stated by Lord Cairns in Partington v. Attorney General, L. R. 4 H. L. 100, 122: ‘I am not at all sure that in a ease of this kind — a fiscal ease — form is not amply sufficient; because, as I understand the . principle of all fiscal legislation, it is this: If the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the ,ease might otherwise appear to be. In other words, if there be admissible in any statute what is called an equitable construction, certainly such a construction is not admissible in a taxing statute, where you can simply adhere to the words of the statute.’ ””

   16 later decisions quote this exact passage · from the majority
   e.g. Crooks v. Harrelson · Aluminum Castings Co. v. Routzahn

2. “in lieu of all compensation or commissions to which they would otherwise be entitled as executors or trustees.”

   4 later decisions quote this exact passage · from the majority
   e.g. Murray v. Commissioner · Estate of George F. Thompson v. Commissioner

3. ““[The term] does include the bequest here under consideration since, as we shall presently show, actual service as a condition of payment is not required. * * * “ * * * The distinction to be drawn is between compensation fixed by will for services to be rendered by the executor and a legacy to one upon the implied condition that he shall [merely] clothe himself with the character of executor. In the former case he must perform the service to earn the compensation. * * •» “The word ‘bequest’ having the judicially settled meaning which we have stated, we must presume it was used in that sense by Congress.””

   2 later decisions quote this exact passage · from the majority
   e.g. Cotnam v. Commissioner · Ethel West Cotnam v. Commissioner of Internal Revenue