Textile Mills Securities Corp. v. Commissioner’s Empirical Analysis

Citation profile

159 federal appellate · 9 district · 28 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 349 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““ (f) Sums of money expended for lobbying purposes, the promotion or defeat of legislation, the exploitation of propaganda, including advertising other than trade advertising, and contributions for campaign expenses are not deductible from gross; income.””

   6 later decisions quote this exact passage · from the majority
   e.g. Washburn v. Commissioner · Alex H. Washburn v. Commissioner of Internal Revenue

2. “As the court in Textile Mills explained: *Page 296 The Judicial Code abolished the existing circuit courts. § 297. It carried over into § 117 without substantial change the provision of § 2 of the Act of March 3, 1891 that there should be a circuit court of appeals in each circuit”

   1 later decision quote this exact passage · from the majority
   e.g. 161 Ohio App. 3d 274 - State v. Lett

3. “Conflicts within a circuit will be avoided. Finality of decision in the circuit courts of appeal will be promoted. Those considerations are especially important in view of the fact that in our federal judicial system these courts are the courts of last resort in the run of ordinary cases.”

   1 later decision quote this exact passage · from the majority
   e.g. Patricia Hart v. Larry G. Massanari, Acting Commissioner of Social Security Administration