Fitzmartin v. Bingler’s Empirical Analysis
1965
Citation profile
7
cited by 7 later decisions
November 1976
most recently cited
2 federal appellate · 3 district ·
Relationships
Applies 26 U.S.C. § 7402 · 26 U.S.C. § 7602 · 26 U.S.C. § 7604
Relies on Reisman v. Caplin · Zimmermann v. Wilson · Samuel Reisman v. Mortimer M. Caplin
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Nor would there be a difference should the witness indicate * * * that he would voluntarily turn the papers over to the Commissioner. If this be true, either the taxpayer or any affected party might restrain compliance, as the Commissioner suggests, until compliance is ordered by a court of competent jurisdiction. This relief was not sought here. Had it been, the Commissioner would have had to proceed for compliance, in which event the petitioners or the Bromleys might have intervened and asserted their claims.””
2 later decisions 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.