Simon v. United States’s Empirical Analysis
1965
Citation profile
How this case has been cited
Cited by 33 later decisions — most recently December 2013 · most notably 83 F. Supp. 2d 1351 - 3v, Inc. v. United States (1999), Friedman v. United States (1967)
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
Relies on Stoner v. United States · 29 Cust. Ct. 163 - Transcontinental Seed, Inc. v. United States · Ignaz Strauss & Co. v. United States · 13 Cust. Ct. 190 - Davis Turner & Co. v. United States · Universal Foreign Service 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Each and every imported article, not enumerated in this Act, which, is similar in the use to which it may be applied to any article enumerated in this Act, as chargeable with duty, shall be subject to the same rate of duty as the enumerated article which it most resembles in the particular before mentioned; and if any nonenumerated article equally resembles in that particular two or more enumerated articles on which different rates of duty are chargeable, it shall be subject to the rate of duty applicable to that one of such two or more articles which it most resembles in respect of the materials of which it is composed.”
1 later decision quote this exact passage“* * * Maize and rush are heavy and uneven materials, are almost flat leaves, can be twisted, must be soaked to be manipulated, and last two or three times longer than straw. Straw is of the same thickness, is round and stick-like, cannot be twisted, and does not have to be soaked while being woven. Straw, in fact, can be manipulated by more methods than either rush or maize can be. * * *”
1 later decision quote this exact passage“Manufactures of bone, chip, grass, sea grass, horn, straw, or weeds, or of which these substances or any of them, or a combination of these substances or any of them with quills, palm leaf, or whalebone, is the component material of chief value, not specially provided for: Other- 12%% ad val.”
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.