Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue’s Empirical Analysis
1977
Citation profile
57 federal appellate · 4 district · 6 state decisions
How this case has been cited
Cited by 148 later decisions — most recently August 2019 · most notably McCoy v. Commissioner (1981), Memorial Hospital v. Shadur (1981)
57 federal appellate · 4 district · 6 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
Relies on Goldberg v. Kelly · Fuentes v. Shevin · United States v. Nixon · Malloy v. Hogan · Powell v. McCormack
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 148 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]n deciding whether the privilege asserted should be recognized, it is important to take into account the particular factual circumstances of the case in which the issue arises. The court should 'weigh the need for truth against the importance of the relationship or policies sought to be furthered by the privilege, and the likelihood that recognition of the privilege will in fact protect that relationship in the factual setting of the case.'”
8 later decisions quote this exact passage · from the concurrence“The basic reason the law has refused to pit wife against husband or husband against wife in a trial where life or liberty is at stake was a belief that such a policy was necessary to foster family peace, not only for the benefit of husband, wife and children, but for the benefit of the public as well.”
2 later decisions quote this exact passage · from the concurrence“Except as otherwise required by the Constitution of the United States or provided by Act of Congress or in rules prescribed by the Supreme Court pursuant to statutory authority, the privilege of a witness, person, government, State, or political subdivision thereof shall be governed by the principles of the common law as they may be interpreted by the courts of the United States in the light of reason and experience. However, in civil actions and proceedings, with respect to an element of a claim or defense as to which State law supplies the rule of decision, the privilege of a witness, person, government, State, or political subdivision thereof shall be determined in accordance with State law.”
1 later decision quote this exact passage · from the concurrence
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.