United States v. Millman’s Empirical Analysis
765 F.2d 27 · 1985
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 15 later decisions — most recently May 2016
9 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
Relies on United States v. Powell · Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · Ohio State Board of Education v. Reed · Tiffany Fine Arts, Inc. v. United States · United States v. Kis
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.
“Although mere conclusory allegations of wrongdoing unsupported by any evidence from which a court might draw an inference of abuse are insufficient to rebut the government’s prima facie showing of a proper investigatory purpose, the taxpayer has met his burden if he alleges specific facts “from which a court might infer a possibility of some wrongful conduct by the Government.””
2 later decisions quote this exact passage · from the majority“[A]ny and all records relating to the ownership, operation and distribution of earnings of the BOWERS # 1 Well located in the County of Clearfield State of Pennsylvania and the Well # 37 located in Keating Township, Pennsylvania on lot 551, Warrant #2187, both wells believed to be gas and/or oil producing, including, but not limited to the names, ad dresses, social security numbers and any other identifying information of any operating (General Partners); and/or non-operating partner (Limited Partners); the name, address and social security number of any other identifying information of the lessor of the property and rights; copies of all lease agreements and any and all records of payments made on the lease; the name and identifying information of the actual operator (drilling entity) of the wells; any and all records of rents and royalties received in connection with the wells (production records); the name and identifying information of the purchasers of the gas and or oil; any and all records reflecting the purchase, sale or other transfer of the various partnership shares, including contracts, lease agreements, engineers reports (Appraisals), cancelled checks, and any other documents related to any transactions or transfer, and payment of rents, royalties or any other expense for the above mentioned wells. All the above for the period beginning with the upstart of the investment in the wells concluding with the end of the calendar year 1982. Also it shall be stated above”
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.