Gretsky v. Basso’s Empirical Analysis
1955
Citation profile
1 district ·
How this case has been cited
Cited by 4 later decisions — most recently May 1981
1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 7602 · 26 U.S.C. § 7604 · 26 U.S.C. § 7605
Relies on Adams v. Maryland · Cannon v. Ellis · Falsone v. United States · In re Albert Lindley Lee Memorial Hospital
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 7605(b), 26 U.S.C.A. § 7605 (b), provides that “No taxpayer shall be subjected to unnecessary examination * *.” Very conceivably this extends to the taxpayer’s interests in protecting its relationships with third parties. I can well understand that patients of the hospital in some instances might not like to have the nature of their illnesses or operations known. I believe the government is entitled to see the original records, but if there is some feasible and practical method of concealing this particular information the respondent may adopt it. If this is not practicable the respondent will not be ordered to produce the records other than on the hospital premises, and if concealment of the above information is not practicable there, the petitioner is instructed, in copying information, not to copy that portion of the records.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.