Reisman v. Caplin’s Empirical Analysis
1964
Citation profile
758 federal appellate · 153 district · 56 state decisions
How this case has been cited
Cited by 1,530 later decisions (44 by the Supreme Court) — most recently April 2026 · most notably United States v. Powell (1964), Donaldson v. United States (1971)
758 federal appellate · 153 district · 56 state decisions — followed in 13 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.
Appellate journey
reviewedSamuel Reisman v. Mortimer M. Caplin (from District of Columbia Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 7210 · 26 U.S.C. § 7604
Relies on Ex Parte: Edward T Young · Federal Power Commission v. Metropolitan Edison Co. · United States v. Babcock · Oklahoma Operating Co. v. Love
Cited together with United States v. Powell · Donaldson v. United States · United States v. National Bank · Couch v. United States · United States v. Bisceglia
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 1,530 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may challenge the summons on any appropriate ground.”
45 later decisions quote this exact passage · from the majority“(a) For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any- transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary of his delegate is authorized — (1) To examine any bóoks, papers, records, or other data-which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and (3) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.”
15 later decisions quote this exact passage · from the majority“an adversary proceeding affording a judicial determination of the challenges to the summons and giving complete protection to the witness”
9 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.