Burnet v. Chicago Portrait Co.’s Empirical Analysis

Citation profile

176 federal appellate · 18 district · 16 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 413 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “as meaning a foreign state with the rights and responsibilities under international law of a member of the family of nations. This apparently is what the court had in mind when Judge Hand said in the Man case in referring to deportation of a Chinese alien to the mainland under the third priority,”

   5 later decisions quote this exact passage · from the majority
   e.g. Sablan Construction Co. v. Government of the Trust Territory of the Pacific Islands · Ying v. Rogers

2. “[T]he primary design of the [foreign tax credit] provision was to mitigate the evil of double taxation.”

   4 later decisions quote this exact passage · from the majority
   e.g. Vento v. Comm'r · Chrysler Corporation v. Commissioner Of Internal Revenue

3. ““For the purposes of this section a domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends (not deductible under section 23 [p]) in any taxable year shall be deemed to have paid the same proportion of any income, war-profits, or excess-profits taxes paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of such accumulated profits * * * »”

   3 later decisions quote this exact passage · from the majority
   e.g. American Chicle Co. v. United States · Burroughs Adding Mach. Co. v. Terwilliger