Liebert v. United States’s Empirical Analysis
1969
Citation profile
Relationships
Relies on Helvering v. Lynchburg Trust & Savings Bank · R. C. Wehling Co. ex rel. Causse Mfg. & Imptg. Co. v. United States · Wico Corp. v. United States · Border Brokerage Co. v. United States · J. E. Bernard & Co. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Work and tool holders and other parts of, and accessories used principally with, machine tools; * * * : 674.50 Tool holder- 15% ad val. Other: Parts: 674.51 Cast-iron (except malleable cast-iron) parts * * *_ 3% ad val. Other 674.52 Parts of metal-working machine tools for cutting or hobbing gears_ 20% ad val. 674.53 Other parts_ 14% ad val. Accessories: 674.55 Machines___10% ad val.”
1 later decision quote this exact passage“There are a number of jigs, fixtures, and other subsidiary devices or accessories which are principally used in connection with machine tools. Such devices, although principally used with machine tools, are not parts of any particular tool. * # *”
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.