From Federal Income Taxation regarding a tax case printed in the book:
"Welch is a famous and often-cited decision. This reflects its showy, relentless phrasemaking and the fame of its author [Cardozo] rather than its capacity to aid in the analysis of subsequent fact patterns, which (to put it as kindly as possible) is extremely limited. Pompous and needlessly Delphic, it has generated considerable confusion."
Prof: Don't you dare quote any of the language in this case back to me on the exam. Automatic five points off.