Burnet v. Marston’s Empirical Analysis

Citation profile

18 federal appellate · 2 district · 4 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Sec. 204. (a) That as used in this section the term ‘net loss’ means only net losses resulting from the operation of any trade or business regularly carried on by the taxpayer (including losses sustained from the sale or other disposition of real estate, machinery, and other capital assets, used in the conduct of such trade or business); and when so resulting means the excess of the deductions allowed by section 214 or 234. * * * “Sec. 214. (a) That in computing net income there shall be allowed as deductions: * * * “(4) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; “(5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business. * * *” 42 Stat. 231 , 239.”

   1 later decision quote this exact passage
   e.g. Tricou v. Helvering

2. “While the [agency] was clothed with authority to promulgate regulations, [it] was not authorized to add to or take from the plain language of the statute, for, 'where the intent is plain, nothing is left to construction.' " (quoting United States v. Fisher , 6 U.S. (2 Cranch) 358, 386, 2 L.Ed. 304 (1805) )). "Automatically”

   1 later decision quote this exact passage
   e.g. Guedes v. Bureau Of Alcohol, Tobacco, Firearms