United States v. Artman’s Empirical Analysis
435 F.2d 1375 · 1970
Citation profile
12
cited by 12 later decisions
February 1974
most recently cited
11 federal appellate ·
Relationships
Relies on United States v. Powell · O'Connell v. Manning · Griffin v. California · Ryan v. United States · DiPiazza v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the purpose of ascertaining the correctness of any return . . . determining the liability of any person for any internal revenue tax . . . the Secretary or his delegate is authorized-(1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry . . . .”
1 later decision quote this exact passage
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.