Corrigan v. United States’s Empirical Analysis

Citation profile

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

1. “Reappraisement No. 160603-A Selling price-$0. 55 per pound Less 8 per centum for profit_ . 0440 $0. 5060 Less 8 per centum for general expenses_ . 0440 80. 4620 Less transportation and customs entry ($685.71 divided by 16,500 pounds)_ .0416 Value, including duty_$0. 4204 Value, less duty at 35 per centum ad valorem ($0.4204 divided by 1.35)___$0.3114 Reappraisement No. 160604-A Selling price_$0. 55 per pound Less 8 per centum for profit_ . 0440 $0. 5060 Less 8 per centum for general expenses_ . 0440 $0. 4620 Less transportation and customs entry ($284.86 divided by 7,062 pounds)_ . 0403 Value, including duty_^_$0.4217 Value, less duty at 35 per centum ad valorem ($0.4217 divided by 1.35)_ $0.3123”

   1 later decision quote this exact passage · from the majority
   e.g. 33 Cust. Ct. 540 - Corrigan v. United States

2. “Returning now to the importations immediately involved, we feel constrained to hold that offers of sale and sales for future delivery properly may be taken into consideration in determining United States value as defined in section 402 (e), supra, in cases where the facts and circumstances show that such procedure is followed in the ordinary course of trade, and the other requisite statutory elements are present.”

   1 later decision quote this exact passage · from the majority
   e.g. 33 Cust. Ct. 540 - Corrigan v. United States