McSurely v. McAdams’s Empirical Analysis
1980
Citation profile
2 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 10 later decisions — most recently July 2016
2 federal appellate · 1 district · 3 state decisions
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. § 6103
Relies on Atlantic Richfield Co. v. Newman Oil Co. · Yeomans v. Kentucky · Chamberlain v. Kurtz · Alan McSurely and Margaret McSurely v. John J. McClellan · Tax Analysts & Advocates v. Internal Revenue Service
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legislative history surrounding section 6103 indicates that Congress simply never addressed the issue of access to tax information by private parties in nontax civil cases, pursuant to court discovery orders.”
1 later decision quote this exact passage“furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability.”
1 later decision quote this exact passage“the disclosure of third-party return information to a private party in a non-tax civil case”
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.