In Re Grand Jury Subpoena for New York State Income Tax Records. New York State Department of Taxation and Finance v. United States’s Empirical Analysis
607 F.2d 566 · 1979
Citation profile
19 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 36 later decisions — most recently December 2013 · most notably Cullen v. Margiotta (1987), Grand Jury Subpoena Duces Tecum Dated September Marc Rich Co Ag v. United States (1984)
19 federal appellate · 1 district · 2 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 Cohen v. Beneficial Industrial Loan Corp. · United States v. Nixon · Coopers & Lybrand v. Livesay · Cobbledick v. United States · United States v. Ryan
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Such an order generally lacks finality because it leaves to the subpoenaed party the decision whether or not to comply with the subpoena; and if that party does not comply it leaves to the other party the decision whether or not it is worthwhile to seek a citation for contempt in order to compel disclosure.”
5 later decisions quote this exact passage · from the majority“the Fifth Circuit ... allows immediate appeal by a government from a disclosure order when a governmental privilege is asserted and the government is not a party to the action. See, e.g., Cates v. LTV Aerospace Corp., 480 F.2d 620 , 622 (5th Cir.1973) [other citations omitted].”
2 later decisions quote this exact passage · from the majority“Since the State is both the holder of the privilege and the custodian of the records the Perlman doctrine does not permit this appeal.”
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.