Higgins v. White’s Empirical Analysis

Citation profile

1 federal appellate ·

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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Now comes the defendant in the above-entitled action and demurs to the plaintiff’s declaration upon the ground that such declaration and the matter contained therein in the manner and form as therein set forth are not sufficient to constitute a cause of action for that it does not appear from the plaintiff’s declaration that the income received by the trustees during the years 1924, 1925, 1926 and 1927 under the insurance trusts referred to in said declaration was not properly included in the plaintiff’s gross income for said years under the provisions of Section 219(g) (h) of the Revenue Acts of 1924 and 1926.””

   1 later decision quote this exact passage · from the majority
   e.g. White v. Higgins

2. ““Notwithstanding the decision in Chase v. United States, 256 U.S. 1 , 41 S.Ct. 417 , 65 L.Ed. 801 , holding as stated in the. headnote that ‘The court below, upon retrial fol lowing a reversal of its first judgment, may (italics added) entertain a defense not made on the first trial,’ I think the practicable thing to do in the case at bar is to treat the decision of the Court of Appeals in the demurrers as decisive for the plaintiffs upon all the issues so far as the District Court is concerned.””

   1 later decision quote this exact passage · from the majority
   e.g. White v. Higgins