Patrick v. United States’s Empirical Analysis
524 F.2d 1109 · 1975
Citation profile
12 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 32 later decisions — most recently February 1990 · most notably Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue (1977), Corrugated Container Anti-Trust Litigation Franey Corrugated Container Anti-Trust Litigation Fleischacker Corrugated Container Anti-Trust Litigation Hopkins (1980)
12 federal appellate · 1 district · 1 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 18 U.S.C. § 6002 · 26 U.S.C. § 4401 · 26 U.S.C. § 4411 · 26 U.S.C. § 6331 · 26 U.S.C. § 6501 · 26 U.S.C. § 6862 · 26 U.S.C. § 7213 · 26 U.S.C. § 7421
Relies on United States v. Calandra · Kastigar v. United States · Murphy v. Waterfront Commission of New York Harbor · United States v. Procter & Gamble Co. · Garrity v. State of New Jersey
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(O)n the facts alleged by Patrick, such later testimony would be elicited only because the government could use the grand jury testimony as a basis for the assessment. Thus, any testimony elicited in the tax proceeding would be 'information ... indirectly derived from ... testimony' compelled under the original immunity grant and thus could not be used against Patrick in any criminal proceeding.”
2 later decisions quote this exact passage · from the majority“In the trial of any civil action in which any party sues or defends as the representative of a deceased or incompetent person, no adverse party or person directly interested in the action shall be allowed to testify on his own behalf to any conversation with the deceased or incompetent person or to any event which took place in the presence of the deceased or incompetent person, except in the following instances: .”
1 later decision quote this exact passage · from the majority“are sufficiently debatable to foreclose any notion that 'under no circumstances could the Government ultimately prevail . . .,'”
1 later decision quote this exact passage · from the majority
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.