Bridgen v. Scott’s Empirical Analysis

Citation profile

8 federal appellate · 2 district · 3 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Requiring the jury or this Court to try this case without reference to the tax consequences of the transaction would be requiring the jury and this Court to live in an artificial 'never-never' land. The plaintiffs' position that the tax consequences of this transaction should be ignored is simply not realistic and is tantamount to requesting this Court and the jury to try this case blindfolded.”

   7 later decisions quote this exact passage · from the majority
   e.g. Austin v. Loftsgaarden · Burgess v. Premier Corp.

2. “There can be little doubt of the high degree of risk and the speculative nature of the oil and gas ventures, or that plaintiffs sought a tax-favorable outlet for his funds; as much appears to be conceded by the moving papers. In any event, plaintiff may be fully questioned with respect thereto as tending to support not only the defendants’ denial of misrepresentation, but also to rebut plaintiffs claim of reliance thereon.”

   1 later decision quote this exact passage · from the majority
   e.g. LSR Joint Venture No. 2 v. Callewart