Rodgers v. Hyatt’s Empirical Analysis
697 F.2d 899 · 1983
Citation profile
37 federal appellate · 6 district ·
How this case has been cited
Cited by 59 later decisions — most recently April 2010 · most notably Ryder v. City of Topeka (1987), Johnson v. Sawyer (1997)
37 federal appellate · 6 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. § 6103 · 26 U.S.C. § 7217 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on Allied Chemical Corporation v. Daiflon Inc · Nixon v. Warner Communications, Inc. · Cox Broadcasting Corp. v. Cohn · Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · Time, Inc. v. Hill
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Disclosure by employee of the United States. If any officer or employee of the United States knowingly, or by reason of negligence, discloses return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. (c) Damages. — In 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 disclosure of a return or return information with respect to which such defendant is found liable, or (B) the sum of— (i) the actual damages sustained by the plaintiff as a result of the unauthorized disclosure, plus (ii) in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus (2) the costs of the action.”
4 later decisions quote this exact passage · from the majority“[e]ven assuming the loss of confidentiality in the content of the statements”
4 later decisions quote this exact passage · from the majority“a taxpayer’s identity, the nature, source, or amount of his income, ... deductions, ... liabilities, ... tax liability, ... deficiencies, ... 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 ... of any person ... for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense—”
2 later decisions 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.