Olsen v. Egger’s Empirical Analysis

Citation profile

3 district · 1 state decisions

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.

1. “Prior to enactment of The Tax Reform Act of 1976, Section 7213 of the Internal Revenue Code prohibited disclosure ‘in any manner not provided by law.’ 26 U.S.C. § 7213 (a) (amended by P.L. 94-455, Sec. 1202(d), 90 Stat. 1686 ). This language permitted courts to find a waiver of the right to confidentiality of the tax returns and to permit disclosure even though the regulations had not been complied with. See United States v. Liebert, 519 F.2d 542, 546 [75-1 U.S. Tax Cas. par. 9576, 36 A.F.T.R.2d (P-H) 75-5262] (3d Cir.), cert. denied, 423 U.S., 985 , 96 S.Ct. 392 , 46 L.Ed.2d 301 (1975). The amended version of section 7213 states that disclosure is prohibited ‘except as authorized in this title.’ 26 U.S.C. § 7213 (1980). Thus, the statute, as amended, does not provide for disclosure beyond that specifically provided for in the ‘title’ and does not permit the court to create judicial exceptions to the general prohibition against disclosure. Dowd v. Calabrese, 101 F.R.D. 427 at 438-39 . (D.D.C.1984); see Sen.Rep. No. 938, 94th Cong.2d Sess. 318, reprinted in 1976 U.S. Code Cong. & Ad. News 2897 (‘the committee felt that returns and return information should generally be treated as confidential and not subject to disclosure except in those limited situations delineated in the newly amended section 6103 where the committee decided that disclosure was warranted.’) (emphasis added). This prohibition against disclosure of the returns, except as provided by statute, may not be circum”

   1 later decision quote this exact passage · from the majority
   e.g. 687 F. Supp. 1515 - Chandler v. United States

2. “This Court ... believes that Congress made the language of § 6103 quite clear: any disclosure of return information is illegal ‘except as authorized by this title.’ 26 U.S.C. § 6103 (a) (emphasis added). The Senate Committee which wrote § 6103 explained that it ‘reviewed each of the areas in which returns and return information are now subject to disclosure. With respect to each of these areas, the committee has tried to balance the particular office or agent’s need for the information involved with the citizen’s right to privacy and the related impact of the disclosure upon the continuation of compliance with our country’s voluntary assessment system. . . . [T]he committee felt that returns and return information should generally be treated as confidential and not subject to dislosure except in those limited situations delineated in the newly amended section 6103 where the committee decided that disclosure was warranted. Senate Report No. 94-938, reprinted in 1976 U.S.Code Cong. & Ad.News 2897, 3439, 3747 (“Senate Report”) (emphasis added); see also, House Conference Report No. 94-1515, reprinted in 1976 U.S. Code Cong. & Ad.News 4118, 4180 (“The Senate amendment provides that returns and return information are ... not subject to disclosure except as specifically provided by statute ”) and 4186 (conference amendment to follow that Senate amendment after modifying those specific statutory exceptions). In light of that explicit statutory and legislative history, this Court con”

   1 later decision quote this exact passage · from the majority
   e.g. 687 F. Supp. 1515 - Chandler v. United States

3. ““A request for or consent to disclosure must be in the form of a written document pertaining solely to the authorized disclosure. The written document must be signed and dated by the taxpayer who filed the return or to whom the return information relates. The taxpayer must also indicate in the written document — (1) The taxpayer’s taxpayer identity information described in section 6103(b)(6); (2) The identity of the person to whom disclosure is to be made; (3) The type of return (or specified portion of the return) or return information (and the particular data) that is to be disclosed; and (4) The taxable year covered by the return or return information.””

   1 later decision quote this exact passage · from the majority
   e.g. Commonwealth v. Burgess