Franklin v. Commissioner’s Empirical Analysis

Citation profile

3 federal appellate · 1 district ·

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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “The instrument under consideration is denominated an “ income and profits-tax waiver.” It is in fact a bilateral undertaking entered into by the parties pursuant to the statute. Technically, it is not a waiver of the statute, for it is made pursuant to the statute. It is not an acknowledgment of any existing •obligation or a new promise to pay, from which a new cause of action arises, thus beginning anew the period of limitation. It is not an agreement not to plead the statute of limitations as a defense to any asserted tax liability. In short, it is not something to be considered as in avoidance of the statute. By fhe statute and by its terms, it operates to extend the time.”

   3 later decisions quote this exact passage
   e.g. American Feature Film Co. v. Commissioner · National Casket Co. v. Commissioner

2. “No notice was ever served upon title Commissioner, by the taxpayer, prior to the assessment of the amount here in controversy, as to when it would regard the provisions of the waiver as having' been fully complied with by both parties and become inoperative.”

   1 later decision quote this exact passage
   e.g. Greylock Mills v. Commissioner

3. “determination, assessment and collection”

   1 later decision quote this exact passage
   e.g. Gillespie v. Commissioner