United States v. Flagg’s Empirical Analysis
634 F.2d 1087 · 1980
Citation profile
19
cited by 19 later decisions
February 1996
most recently cited
13 federal appellate · 1 district ·
Relationships
Relies on United States v. Powell · Donaldson v. United States · United States v. National Bank · United States v. Bisceglia · United States v. Euge
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In construing the summons authority claimed under section 7602, judicial deference to congressional intent requires that if the claimed authority is necessary for the effective performance of the congressionally imposed responsibilities to enforce the tax laws, “that authority should be upheld absent express statutory prohibition or substantial countervailing policies.” (Citations omitted.) United States v. Flagg, supra, 634 F.2d at 1091 .”
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.