United States v. Turner’s Empirical Analysis
480 F.2d 272 · 1973
Citation profile
35 federal appellate · 5 district ·
How this case has been cited
Cited by 53 later decisions (2 by the Supreme Court) — most recently June 2004 · most notably United States v. Arthur Young & Co. (1984), United States v. Bisceglia (1975)
35 federal appellate · 5 district ·
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.
Relationships
Applies 26 U.S.C. § 7602
Relies on Schmerber v. State of California · Malloy v. Hogan · United States v. Powell · Marchetti v. United States · Murphy v. Waterfront Commission of New York Harbor
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 53 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, making a return where none was made, determining the liability of any person for any Internal Revenue tax ... the Secretary or his delegate is authorized— (2) To summon ... any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time or place named in the summons and to produce such books, papers, records, or other data ... as may be relevant or material to such inquiry; . ..”
1 later decision quote this exact passage · from the majority“Although the district court denied the production of government documents in this case, it did permit the in-court examination of the agents involved in summoning the names of Turner’s clients. It has been recognized that such an expedited substitute for complete discovery is an acceptable alternative. 480 F.2d 272, at 275 .”
1 later decision quote this exact passage · from the majority“any books, papers, records, or other data which may be relevant ... to such inquiry”
1 later decision quote this exact passage · from the majoritye.g. United States v. Kis
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.