Phelps v. Commissioner’s Empirical Analysis
1974
Citation profile
1
cited by 1 later decisions
August 1982
most recently cited
Relationships
Applies 18 U.S.C. § 3500
Relies on Hickman v. Taylor · Palermo v. United States · United States v. Augenblick · Costello v. United States · Fuentes v. Shevin
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The extreme care taken by the agents to assure the accuracy and completeness of the memoranda.”
1 later decision quote this exact passage
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.