Provenza v. Rinaudo’s Empirical Analysis
1984
Citation profile
1 state decisions
How this case has been cited
Cited by 8 later decisions — most recently August 2010
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 26 U.S.C. § 7602 · 26 U.S.C. § 7609 · 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 2680
Relies on Harlow v. Fitzgerald · Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics · Roe v. Wade · Alyeska Pipeline Service Company v. Wilderness Society · United States v. Testan
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 United States may consent to be sued, and the federal government has waived immunity for some tort claims under the Federal Tort Claims Act, 28 U.S.C. § 1346 , allowing agents of the government to be sued in a tort action. The Act, however, specifically excludes claims arising out of the assessment of any tax. 28 U.S.C. § 2680 (c). Section 2680(c) has been interpreted broadly to preclude suits for damages arising out of allegedly tortious activities of IRS agents when those activities were in any way related to an agent’s official duties.”
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.