Feinberg v. Commissioner’s Empirical Analysis

Citation profile

5 federal appellate · 1 district · 1 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “) ("[I]n our constitutional order it's Congress that passes the laws, Congress that saw fit to enact 21 U.S.C. § 841 , and Congress that in § 841 made the distribution of marijuana a federal crime. And, frankly, it's not clear whether informal agency memoranda guiding the exercise of prosecutorial discretion by field prosecutors may lawfully go quite so far in displacing Congress's policy directives as these memoranda seek to do.”

   1 later decision quote this exact passage · from the majority
   e.g. High Desert Relief, Inc. v. United States

2. “[I]f the petitioners stand on their privilege we would face the difficulty of separating out a permissible adverse inference ... from an impermissible sanction.... Similarly, if the petitioners choose to produce the discovery under compulsion we might have to confront the question whether any error by the tax court in ordering production was harmless and so beyond our power to remedy after final judgment.”

   1 later decision quote this exact passage · from the majority
   e.g. Feinberg v. Comm'r of Internal Revenue

3. “[i]n tax court, after all, it's the petitioners who carry the burden of showing the IRS erred in denying their deductions-and by invoking the privilege and refusing to produce materials that might support their deductions the petitioners no doubt made their task just that much harder.”

   1 later decision quote this exact passage · from the majority
   e.g. Feinberg v. Comm'r of Internal Revenue