United States v. Wilber’s Empirical Analysis
696 F.2d 79 · 1982
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions — most recently September 2005
8 federal appellate · 1 district ·
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. § 7203 · 5 U.S.C. § 552A (§ 3 of the Privacy Act of 1974)
Relies on Dames & Moore v. Regan · Lehman Bros. v. Lilly · Oregon ex rel. State Land Board v. Corvallis Sand & Gravel Co. · Clark v. United States · United States v. Rickman
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Nothing in the Privacy Act requires agencies to employ the exact language of the statute to give effective notice. The IRS booklet clearly notifies taxpayers that filing is mandatory.”
1 later decision quote this exact passage · from the majority“must file a return or statement with us for any tax you are liable for”
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.