Chamberlain v. Kurtz’s Empirical Analysis
589 F.2d 827 · 1979
Citation profile
78 federal appellate · 18 district · 4 state decisions
How this case has been cited
Cited by 147 later decisions — most recently September 2017 · most notably Tax Analysts v. Internal Revenue Service (1997), Stern v. Federal Bureau of Investigation (1984)
78 federal appellate · 18 district · 4 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. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 26 U.S.C. § 6103 · 26 U.S.C. § 6110 · 26 U.S.C. § 6501 · 26 U.S.C. § 6653 · 26 U.S.C. § 7213 · 42 U.S.C. § 2162 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on Bradley v. School Board of City of Richmond · National Labor Relations Board v. Sears, Roebuck & Co. · Morton v. Mancari · Department of the Air Force v. Rose · Environmental Protection Agency v. Mink
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 147 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) specifically exempted from disclosure by statute ... provided that such statute (A) requires that the matters be withheld from the public in such a manner as to leave no discretion on the issue, or (B) establishes particular criteria for withholding or refers to particular types of matters to be withheld____”
7 later decisions quote this exact passage · from the majority“(1) Return. — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed, (emphasis added)”
6 later decisions quote this exact passage · from the majority“(A) a taxpayer’s identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over-assessments, or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, 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 (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense . $ :({ % # # ¡}! but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.”
5 later decisions 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.