Falsone v. United States’s Empirical Analysis
205 F.2d 734 · 1953
Citation profile
117 federal appellate · 15 district · 13 state decisions
How this case has been cited
Cited by 208 later decisions (3 by the Supreme Court) — most recently September 2002 · most notably Fisher v. United States (1976), Couch v. United States (1973)
117 federal appellate · 15 district · 13 state decisions — followed in 10 states
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. § 1111 · 26 U.S.C. § 54 · 5 U.S.C. § 1005
Relies on Consolidated Edison Co of New York v. National Labor Relations Board · Cobbledick v. United States · Oklahoma Press Pub Co v. Walling US News Printing Co · Rogers v. United States · Federal Trade Commission v. Cement Institute
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 208 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““For more than three centuries it has now been recognized as a fundamental maxim that the public (in the words sanctioned by Lord Hardwicke) has a right to every man’s evidence. When we come to examine the various claims of exemption, we start with the primary assumption that there is a general duty to give what testimony one is capable of giving and that any exemptions which may exist are distinctly exceptional, being so many derogations from a positive general rule.” (Emphasis supplied).”
3 later decisions quote this exact passage · from the majority““It seems clear, therefore, that, even if we should consider the relation between a taxpayer and his certified public accountant as confidential as that between client and attorney, the accountant would, nevertheless, be required to produce the books and records of the taxpayer.””
3 later decisions quote this exact passage · from the majority“But a proceeding like that under § 12 of the Interstate Commerce Act may be deemed self-contained, so far as the judiciary is concerned — as much so as an independent suit in equity in which appeal will lie from an injunction without the necessity of waiting for disobedience. After the court has ordered a recusant witness to testify before the Commission, there remains nothing for it to do. Not only is this true with respect to the particular witness whose testimony is sought; there is not, as in the case of a grand jury or trial, any further judicial inquiry which would be halted were the offending witness permitted to appeal. The proceeding before the district court is not ancillary to any judicial proceeding. So far as the court is concerned, it is complete in itself.”
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.