Maddrix v. Commissioner’s Empirical Analysis

Citation profile

4 federal appellate ·

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

1. “partial summary adjudication may be made which does not dispose of all the issues in the case.”

   4 later decisions quote this exact passage
   e.g. Howe v. Commissioner · Tomasso v. Commissioner

2. “5. Annual Minimum Royalty. Sub-Lessees covenant and agree to pay to Sub-Lessor, during the term of this Sub-Lease, an annual minimum royalty for all coal extracted under the Master Lease in the amount of Three Hundred Thousand Dollars ($300,000) which shall be paid on December 1 for each year for the Lease Year which commences on that date ...; provided, however, upon commencement of this Sub-Lease, the Sub-Lessees shall pay to the Sub-Lessor the sum of Two Million Five Hundred and Forty Thousand Dollars ($2,540,000) of which Five Hundred Ninety Thousand Dollars ($590,000) will be in cash and One Million Nine Hundred and Fifty Thousand Dollars ($1,950,000) will be represented by the execution and delivery to the Sub-Lessor of non-negotiable, non-recourse promissory notes, payable to the Sub-Lessor in the original aggregate principal amount of One Million Nine Hundred and Fifty Thousand Dollars ($1,950,000), and bearing interest at six percent (6%) per annum payable in quarterly installments of $81,196 beginning March 31, 1978, and ending June 30, 1985. These payments shall hereinafter be referred to as "SUBSEQUENT ANNUAL MINIMUM ROYALTY PAYMENTS.” The Five Hundred Ninety Thousand Dollars ($590,000) payment shall be referred to hereinafter as the “INITIAL ANNUAL MINIMUM ROYALTY.””

   3 later decisions quote this exact passage
   e.g. Maddrix v. Commissioner · James Maddrix and Alice Maddrix v. Commissioner of Internal Revenue

3. “that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”

   3 later decisions quote this exact passage
   e.g. Howe v. Commissioner · Goldstone v. Commissioner