← 5 F.3d 1522 - Polychrome International Corp. v. Krigger

Polychrome International Corp. v. Krigger’s Empirical Analysis

5 F.3d 1522 · 1993

Citation profile

cited by 35 later decisions

November 2014

most recently cited

11 federal appellate · 10 district ·

How this case has been cited

Cited by 35 later decisions — most recently November 2014 · most notably Martin v. Brown (1995), Lazy Oil Co (1999)

11 federal appellate · 10 district ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

Relationships

Applies 26 U.S.C. § 871 · 28 U.S.C. § 1291 · 48 U.S.C. § 1397 · 48 U.S.C. § 1406I · 48 U.S.C. § 1561 · 48 U.S.C. § 1574 · 48 U.S.C. § 1612

Relies on Maryland v. Louisiana · Complete Auto Transit, Inc. v. Brady · Oklahoma v. New Mexico · H. P. Hood & Sons, Inc. v. Du Mond · Quill Corporation v. North Dakota Heitkamp

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

“(A) manufactured, produced, grown, or extracted in the United States by a person other than a DISC [FSC], (B) held primarily for the sale, lease, or rental, in the ordinary course of trade or business, by, or to, a DISC [FSC], for direct use, consumption, or disposition outside the United States, and (C) not more than 50 percent of the fair market value of which is attributable to articles imported into the United States.”
2 later decisions quote this exact passage · from the majority
e.g. Microsoft Corp. v. Commissioner · Microsoft Corporation v. Commissioner of Internal Revenue
“order sufficiently disposes of the factual and legal issues and ... any unresolved issues are sufficiently 'ministerial' that there would be no likelihood of further appeal”
2 later decisions quote this exact passage · from the majority
e.g. Lazy Oil Co · Martin v. Brown
“owe less deference to an interpretative regulation ... than to one promulgated under a specific grant of authority”
2 later decisions quote this exact passage · from the majority
e.g. E.I. Du Pont De Nemours & Company v. Commissioner Of Internal Revenue Service · Ei Pont Nemours Company Ei v. Commissioner of Internal Revenue

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.