Moody v. Internal Revenue Service’s Empirical Analysis
654 F.2d 795 · 1981
Citation profile
31 federal appellate · 13 district · 6 state decisions
How this case has been cited
Cited by 66 later decisions — most recently November 2023 · most notably In re Sealed Case (1982), Church of Scientology of California v. Internal Revenue Service (1986)
31 federal appellate · 13 district · 6 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 26 U.S.C. § 6103 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on Hickman v. Taylor · Upjohn Company v. United States · National Labor Relations Board v. Sears, Roebuck & Co. · United States v. Nobles · Atlantic Richfield Co. v. Newman Oil Co.
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No court should order disclosure ... in discovery if the disclosure would traumatize the adversary process more than the underlying legal misbehavior.”). . The court had the opportunity to review the fourteen documents listed in Exhibit A because they were lodged for in camera review. The court has not had the opportunity to review the six documents listed on defendant's”
3 later decisions quote this exact passage · from the majority“in some circumstances, a lawyer's unprofessional conduct may vitiate”
2 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.”
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.