United States v. Lask’s Empirical Analysis
703 F.2d 293 · 1983
Citation profile
23 federal appellate · 2 district ·
How this case has been cited
Cited by 35 later decisions — most recently November 2015 · most notably United States v. McDonnell Douglas Corp. (1984), United States v. Rue (1987)
23 federal appellate · 2 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. § 6501 · 26 U.S.C. § 7402 · 26 U.S.C. § 7602 · 26 U.S.C. § 7605 · 26 U.S.C. § 7609
Relies on United States v. Powell · Donaldson v. United States · Blanton v. General Electric Credit Corp. · United States v. National Bank · Griffin v. United States
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Because of the summary nature of an enforcement proceeding, discovery is the exception rather than the rule.”
3 later decisions quote this exact passage · from the majority“to disprove one of these elements or to demonstrate that judicial enforcement of the summons would otherwise constitute an abuse of the court's process.”
2 later decisions quote this exact passage · from the majority“The present three-year limitation on assessment of ordinary deficiencies relieves the taxpayer of concern for further assessments of that type, but it by no means follows that it limits the right of the Government to investigate with respect to deficiencies for which no statute of limitations is imposed.”
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.