Simon 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “The United States customs treatment of imports of advertising matter and samples has not been an appreciable barrier to foreign concerns opening or maintaining sales operations in this country and the enactment of the bill will not involve important changes in the tariff treatment of the imports involved. Nevertheless, enactment of the bill is necessary to bring such tariff treatment precisely into accord with that contemplated by the Convention. United States exporting interests place considerable importance on certain foreign countries accepting the Convention since it is believed that its provisions will facilitate the entry of samples and advertising matter into these countries from the United States. [Italics supplied.] H.R. 5924 would provide duty-free entry for import of catalogs, price lists, and trade notices relating to the sale or rental of foreign goods or services to United States residents. At present imports of such advertising material if imported in bulk for subsequent distribution to potential customers are subject to duty as books, pamphlets, or other printed or lithographed paper articles. However, imported advertising material distributed directly through the mails to potential customers is usually not subject to duty. ^ * * ‡ sis JÍC *”

   2 later decisions quote this exact passage
   e.g. Vivadent Corp. v. United States · 49 Cust. Ct. 14 - Auto Imports, Inc. v. United States

2. “(a) Except as provided in subparagraphs (b), (c), and (d), any sample to be used in the United States only for soliciting orders for products of foreign countries. (b) Subparagraph (a) shall apply to a sample only if its value does not exceed $1, except that this limitation shall not apply to (1) any sample which is marked, torn, perforated or otherwise treated, in such a manner that such sample is unsuitable for sale or for use otherwise than as a sample, * * *.”

   2 later decisions quote this exact passage
   e.g. Vivadent Corp. v. United States · Stern v. United States

3. ““After importation, a collection of Italian wallpaper samples was assembled with the French papers, and the books were distributed, unsolicited, to decorators throughout the United States, for the purpose of obtaining orders for the French and Italian wallpapers exhibited. Pursuant to customary procedure for such distribution in this trade, payment, or in lieu thereof, return of the book, is requested. Some, but not many of the recipients, remit payment; some return the books; others simply retain them without payment. “When the papers have exhausted their potential for current selection of wallpaper designs, those books that are returned are destroyed.” Carson M. Simon & Co. v. United States, 46 Cust. Ct. 118, 120 , C.D. 2243 (1961).”

   1 later decision quote this exact passage
   e.g. Stern v. United States