657 F. Supp. 95 - Heller v. Plave’s Empirical Analysis

Citation profile

3 federal appellate ·

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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[i]n any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of- (1) the greater of- (A) $1,000 for each act of unauthorized inspection or disclosure of a return or return information with respect to which such defendant is found liable, or (B) the sum of- (1) the actual damages sustained by the plaintiff, as a result of such unauthorized inspection or disclosure, plus (ii) in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus (2) the costs of the action.”

   2 later decisions quote this exact passage · from the majority
   e.g. 290 F. Supp. 2d 742 - Payne v. United States · 91 F. Supp. 2d 1014 - Payne v. United States

2. “no officer or employee of the United States . . . shall disclose any return or return information obtained by him in any manner . . . .”

   1 later decision quote this exact passage · from the majority
   e.g. Gandy v. United States

3. “whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing”

   1 later decision quote this exact passage · from the majority
   e.g. Diamond v. United States