Lehman v. Tait’s Empirical Analysis
58 F.2d 20 · 1932
Citation profile
1 federal appellate · 1 state decisions
Relationships
Relies on Hubbard-Ragsdale Co. v. Dean · Brooks v. Commissioner · Wright v. Commissioner · Atlantic Coast Distributors v. Commissioner · Iredell v. De Laski & Thropp Circular Woven Tire Co.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Nominal. Titular; existing in name only; not real or substantial; connected with the transaction or proceeding in name only, not in interest. Park Amusement Co. v. McCaughn, D.C.Pa., 14 F.2d 553, 556 . Not real or actual; merely named, stated, or given, without reference to actual conditions; often with the implication that the thing named is so small, slight, or the like, in comparison to what might properly be expected, as scarcely to be entitled to the name; e.g., a nominal price. Lehman v. Tait, C.C.A.Md., 58 F.2d 20, 23 .””
1 later decision quote this exact passage · from the majority
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.