Parrott v. United States’s Empirical Analysis
1955
Citation profile
1
cited by 1 later decisions
March 1959
most recently cited
Relationships
Relies on 9 Cust. Ct. 635 - Loudon ex rel. Floyd v. United States · N. M. Albert Co. v. United States
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.
“In reappraisement eases, plaintiff has the burden not only of overcoming the presumption of correctness attaching to the appraiser’s valuation but of establishing the correct dutiable value. Kenneth Kittleson v. United States, 40 C.C.P.A. (Customs) 85, C.A.D. 502; H. S. Dorf & Co., Inc., a/c Joseph H. Meyer Bros. v. United States, 41 C.C.P.A. (Customs) 183, C.A.D. 548.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.