Local 174, International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers v. United States’s Empirical Analysis
240 F.2d 387 · 1956
Citation profile
29 federal appellate · 2 district ·
How this case has been cited
Cited by 37 later decisions (1 by the Supreme Court) — most recently June 1990 · most notably United States v. Bisceglia (1975), Boren v. Tucker (1956)
29 federal appellate · 2 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
Relies on United States v. Morton Salt Co. · Oklahoma Press Pub Co v. Walling US News Printing Co · United States v. White · Endicott Johnson Corp. v. Perkins · United States v. Morgan
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Jurisdiction of district court. — If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the United States district court for the district in which such person resides or is found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, or other data.”
2 later decisions quote this exact passage · from the majority“to show that the demand is reasonable under all the circumstances, and to prove that the records demanded are relevant and material to the tax liability of the person liable to the tax”
1 later decision quote this exact passage · from the majoritye.g. Boren v. Tucker
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.