United States v. Claes’s Empirical Analysis
747 F.2d 491 · 1984
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently August 2005
16 federal appellate ·
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. § 7402 · 26 U.S.C. § 7602 · 26 U.S.C. § 7609 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on United States v. Powell · Donaldson v. United States · Couch v. United States · Blanton v. General Electric Credit Corp. · United States v. National Bank
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“disproving 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“There is no unqualified right to pretrial discovery in a proceeding to enforce an IRS summons and, indeed, discovery is the exception rather than the rule.... An application of discovery rules which would destroy the summary nature of enforcement proceedings is not required.”
1 later decision quote this exact passage · from the majority“[t]he IRS may issue a summons for a solely criminal purpose as long as the case has not been referred to the Department of Justice for criminal prosecution or grand jury investigation.”
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.