Warner v. Commissioner’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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “it was reasonable for petitioners to infer that [the State representative] * * * spoke with sufficient authority to make it likely that his threats could and would be carried out if petitioners did not execute the agreements he presented.”

   1 later decision quote this exact passage
   e.g. Tecumseh Corrugated Box Co. v. Commissioner

2. “did not have actual notice of, nor could he reasonably infer from the events which occurred, any undesirable, impending consequence, there could be no compelling reason for him to convert his property into cash.”

   1 later decision quote this exact passage
   e.g. Tecumseh Corrugated Box Co. v. Commissioner

3. “its limited funding situation precluded the possibility of condemnation.”

   1 later decision quote this exact passage
   e.g. Tecumseh Corrugated Box Co. v. Commissioner