McCaughn v. Hershey Chocolate Co.’s Empirical Analysis

Citation profile

125 federal appellate · 24 district · 32 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 323 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The provision has been consistently enforced as construed, was re-enacted by Congress in the 1921 Act and remained on the statute books without amendment until its repeal. Such a construction of a doubtful or ambiguous statute by officials charged with its administration will not be judicially disturbed except for reasons of weight, which this record does not present.””

   2 later decisions quote this exact passage · from the majority
   e.g. State v. Standard Oil Co. of Louisiana · United States v. M. Bernstein & Sons

2. ““The privilege of deducting charitable donations from gross income, conferred on individual taxpayers by section 214 (a) of the Revenue Act of 1921 ( 42 Stat. 239 ), and section 214 (a) Revenue Acts 1924 and 1926, 26 USCA § 955 (a) and note, has not been extended to corporations. “A proposal to extend it to them was rejected by Cougress pending the passage of the Revenue Act of 1918 ( 40 Stat. 1057 ). Cong. Rec., House, Vol. 56, Part 10, 10426-10428, Section 234 (a) (1) of the Revenue Acts of 1921 ( 42 Stat. 254 ), and section 234 (a) (1), Revenue Acts 1924 and 1926, 26 USCA § 986 (a) (1) and note, authorizes corporations to deduct from gross income ‘all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.’ “Article 562 of Treasury Regulations 62, interpretative of the 1921 Act, declared that corporations were not entitled to deduct charitable donations. But it recognized the right to deduct donations ‘made by a corporation for purposes connected with the operation of its business * * * when limited to charitable institutions, hospitals or educational institutions conducted for the benefit of its employees,’ and also donations ‘which legitimately represent a consideration for a benefit flowing directly to the corporation as an incident of its business.’ “These provisions were retained, without substantial change, in the regulations promulgated under the 1924, 1926, and 1928 Revenue Acts. Art. 562 of T. R. 65, 69; A”

   1 later decision quote this exact passage · from the majority
   e.g. Helvering v. Evening Star Newspaper Co.

3. “made to committees of Congress or in discussions ... by representatives who were not in charge of the bill ... are without weight in the interpretation of the statute.”

   1 later decision quote this exact passage · from the majority
   e.g. Reich 92-3746 v. Gateway Press Inc