Moloney v. United States’s Empirical Analysis
521 F.2d 491 · 1975
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently December 2015
1 federal appellate ·
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. § 115 · 26 U.S.C. § 7605
Relies on United States v. Powell · United States v. Davis · Bradbury v. Commissioner · United States v. Slutsky · Keefe v. Cote
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the unauthorized invasion of the taxpayers’ own books and consequently his personal privacy.” The court held on the facts before it that an inspection of the books of a partnership consisting of only two persons constituted an inspection of the books of the individual partners because it was”
1 later decision quote this exact passage · from the majority“Under the facts of this case, taxpayers are left without any remedy to correct the illegal action taken by the Commissioner unless the deficiency assessment is set aside.”
1 later decision quote this exact passage · from the majoritye.g. Rice v. Commissioner“We agree with the view of the Court of Claims that 'not every infraction of the notice requirement calls for nullification of the deficiency assessment.'”
1 later decision quote this exact passage · from the majoritye.g. Rice v. Commissioner
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.