Massey v. Lederer’s Empirical Analysis
277 F. 123 · 1921
Citation profile
1 district ·
Relationships
Relies on Houston Belt & Terminal Ry. Co. v. United States · Rensselaer & S. R. v. Irwin · Blalock v. Georgia Ry. & Electric Co. · Rensselaer & S. R. v. Irwin · First Nat. Bank of Jackson v. McNeel
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ In any case where bonds, mortgages, or deeds of trust, or other similar obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the fax imposed by this title upon the obligee, * * * or to pay the interest without deduction for any tax which the ob-ligor may be required or permitted to pay thereon or to retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such * • * obligations.’ ””
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.