United States v. Powell’s Empirical Analysis
1964
Citation profile
1,480 federal appellate · 339 district · 168 state decisions
How this case has been cited
Cited by 3,670 later decisions (53 by the Supreme Court) — most recently September 2024 · most notably Donaldson v. United States (1971), Church of Scientology of California v. United States (1992)
1,480 federal appellate · 339 district · 168 state decisions — followed in 30 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
reviewedUnited States v. Powell (from Third Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 6501
Relies on United States v. Morton Salt Co. · Oklahoma Press Pub Co v. Walling US News Printing Co · Reisman v. Caplin · Shapiro v. United States
Cited together with United States v. National Bank · Donaldson v. United States · Reisman v. Caplin · United States v. Morton Salt Co. · 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 3,670 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is the court's process which is invoked to enforce the administrative summons and a court may not permit its process to be abused.”
255 later decisions quote this exact passage · from the majority“[f]or the purpose of ascertaining the correctness of any return.”
50 later decisions quote this exact passage · from the dissent“(a) 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, records, or other data.”
9 later decisions quote this exact passage · from the dissent
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.