Codner v. United States’s Empirical Analysis
17 F.3d 1331 · 1994
Citation profile
24 federal appellate · 4 district ·
How this case has been cited
Cited by 50 later decisions — most recently March 2019 · most notably United States v. Edwards (1995), United States v. Mora (2002)
24 federal appellate · 4 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. § 7601 · 26 U.S.C. § 7603 · 26 U.S.C. § 7609 · 28 U.S.C. § 1291
Relies on United States v. Powell · United States v. Arthur Young & Co. · United States v. Balanced Financial Management, Inc. · Boone · Boone v. Carlsbad Bancorporation, Inc.
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already within the [IRS] Commissioner's possession, and that the administrative steps required by the Code have been followed....”
4 later decisions quote this exact passage · from the majority“IRS has broad authority to issue summonses in support of its efforts to determine taxpayers' tax liabilities.”
2 later decisions quote this exact passage · from the majority“We do not read either § 7603 or § 7609(a) to require that the copy of the summons served on the taxpayer be attested. Only § 7603 contains any attestation requirement, and this requirement applies only to the persons to whom the summonses are directed, which in this case are the third parties. Section 7609(a) does not specifically require service of attested copies on the taxpayer. The only way an attestation requirement can be read into this section is through subsection (a)(2)’s provision allowing service on the taxpayer to be made in accordance with § 7603. But we do not believe this provision incorporates § 7603’s attestation requirement. Instead, we read it to state only that the specific means of service allowed under § 7603 — personal service or leaving a copy of the summons at the person’s last and usual place of abode — may be used in providing notice to the taxpayer. The fact that service pursuant to § 7603 is only one means of serving notice on the taxpayer bolsters this conclusion. Section 7609(a)(2) also allows service to be made by mailing the notice to the taxpayer’s last known address or leaving the notice with the person summoned. Neither of these two methods of service requires attesta tion. We see no logic or purpose in requiring attestation when making personal service or leaving the notice at the taxpayer’s last place of abode, but not when following the other two methods of service. We conclude that by omitting any specific attestation requirement in § 7”
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.