Goldsmith v. United States Board of Tax Appeals’s Empirical Analysis

Citation profile

209 federal appellate · 36 district · 99 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 522 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “fair investigation, with such a notice, hearing and opportunity to answer ... as would constitute due process.”

   5 later decisions quote this exact passage · from the majority
   e.g. McBride v. Utah State Bar · In The Matter Of Judith Ward Smith

2. ““We think that the character of the work to be done by the board, the quasi judicial nature of its duties, the magnitude of the interests to be affected by its decisions, all require that those who represent the taxpayers in the hearings should be persons whose qualities as lawyers or accountants will secure proper service to their clients and to help the board in the discharge of its important duties. In most of the executive departments in which interests of individuals as claimants or taxpayers are to be passed on by executive officers or boards, authority is exercised to limit those who act for them as attorneys to persons of proper character and qualification to do so. Not infrequently, statutory provision is made for requiring a list of enrolled attorneys to which a practitioner must be admitted by the executive officer or tribunal. Act July 7, 1884, 23 St. 236, 258, c. 334 [ 5 U.S.C.A. § 261 ]; Act July 4, 1884, 23 Stat. 98 , 101, c. 181, § 5 [ 5 U.S.C.A. § 493 ]; Act June 10, 1921, 42 Stat. 25 , c. 18, § 311 [ 31 U.S.C.A. § 52 ], In view of these express provisions, it is urged that the absence of such authority in case of the Board of Tax Appeals should indicate that it was not intended by Congress to give it the power. Our view, on the contrary, is that so necessary is the power and so usual is it that the general words by which the board is vested with the authority to prescribe the procedure in accordance with which its business shall be conducted include as part ”

   4 later decisions quote this exact passage · from the majority
   e.g. Koden v. United States Department of Justice · Camp v. Herzog

3. “[u]ntil he had sought a hearing from the Board, and been denied it, he could not appeal to the courts for any remedy and certainly not for mandamus to compel enrollment.”

   4 later decisions quote this exact passage · from the majority
   e.g. Don v. Okmulgee Memorial Hospital · McBride v. Utah State Bar