Schein v. United States’s Empirical Analysis
1972
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 7623 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 1361 · 5 U.S.C. § 701
Relies on United States v. Sherwood · Larson v. Domestic & Foreign Commerce Corp. · Barr v. Matteo · Land US v. Dollar · Dugan v. Rank
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.
“The Secretary or his delegate, under regulations prescribed by the Secretary or his delegate, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.”
1 later decision quote this exact passage · from the majoritye.g. Lagermeier“It will be noted that the Commissioner offers to pay no definite sum. He merely offers to pay "such reward as” he "may deem suitable.” There has been no offer by the Commissioner to pay any definite sum and, therefore, there has arisen no contract between the Commissioner and the plaintiff.”
1 later decision quote this exact passage · from the majoritye.g. Lagermeier
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.