United States v. Isham’s Empirical Analysis

Citation profile

112 federal appellate · 34 district · 46 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 398 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It is not permissible to the courts, nor is it required of individuals who use the instrument in their business, to inquire beyond the face of the paper. Whatever upon its face it purports to be, that it is for the purpose of ascertaining the stamp duty. The paper has the distinctive form of a promissory note. It falls under that specific description, and is to be taxed according to that description, not varied by proof, and not ranked under any general terms contained in the statute.””

   4 later decisions quote this exact passage · from the majority
   e.g. Lederer v. Fidelity Trust Co. · Bijou Theatrical Enterprise Co. v. Menninger

2. ““The words of the statute are to be taken in the sense in which they will be understood by that public in which they are to take effect. Science and skill are not required in their interpretation, except where scientific or technical terms are used.””

   2 later decisions quote this exact passage · from the majority
   e.g. In re Pfaffinger · In re Louisville Nat. Banking Co.

3. “"The liability of an instrument to a stamp, as well as the amount of such duty, is determined by the foim and face of the instrument, and cannot be affected by proof of facts outside the instrument itself.””

   2 later decisions quote this exact passage · from the majority
   e.g. Granby Mercantile Co. v. Webster · McLouth Steel Corp. v. United States