Aronson v. White’s Empirical Analysis

Citation profile

2 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Refund is claimed on the grounds that a jigsaw picture puzzle is not a game within the meaning of Section 609 of the Revenue Act of 1932 ( 47 Stat. 264 ). Taxpayer contends that the word ‘games’ means ‘contests, physical or mental, according to certain rules, for amusement, recreation, or for winning a stake’ (Webster’s New International Dictionary), requiring the participation of two or more persons; that a jigsaw picture puzzle does not come within its terms, and is designed for use by one person and without competition or rules. A ‘game’ involves a sport or diversion in which two or more persons contest when taken in connection with Section 609 of the Statute. A puzzle is ‘something which perplexes or embarrasses; a difficult problem or question; hence a toy, contrivance, question or problem designed for testing ingenuity; as a crossword puzzle’ (Webster’s New International Dictionary). A jigsaw puzzle comes squarely within this definition, ‘A contrivance * * * designed for testing ingenuity.’”

   1 later decision quote this exact passage · from the majority
   e.g. Einson-Freeman Co. v. Corwin

2. ““The section is headed ‘Tax on Sporting Goods.’ The articles or instrumentalities there specifically named are sporting goods whether they are used in connection with games or in some recreation or diversion other than a game. But the larger portion of the articles specifically named are all used in games of contest between two or more persons, -and the question of construction is whether the articles or instrumentalities intended to be covered by the phrase ‘games and parts of games’ mean articles or instrumentalities used in games of contest like the specific articles previously named in the section, which are used in games of tennis, polo, baseball, etc., all of which involve a contest. “We think this question requires an affirmative answer and that the words ‘games and parts of games’ bring into the list of taxables only such other articles as are used in games of contest, the same as those particularly named are and with which they are closely associated.””

   1 later decision quote this exact passage · from the majority
   e.g. Feitler v. Harrison