United States v. Church of World Peace’s Empirical Analysis
775 F.2d 265 · 1985
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 16 later decisions — most recently June 2004
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
Applies 26 U.S.C. § 501 · 26 U.S.C. § 7605 · 26 U.S.C. § 7611
Relies on Wisconsin v. Yoder · National Association for Advancement of Colored People v. State of Alabama Patterson · United States v. Powell · National Organization for Women, Inc. v. Idaho · United States v. Grayson County State 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“More particularly the question is whether the Powell relevancy measure should apply or some measure of necessity was imposed by § 7605(c). This court has not decided the question and other courts of appeal have not agreed.”
1 later decision quote this exact passage · from the majority“membership lists of any kind and lists, documents or correspondence showing the names of persons married by or in the church or who may have received other rites.”
1 later decision quote this exact passage · from the majority“no examination of the books of account of [a church] ... shall be made other than to the extent necessary to determine the amount of tax imposed by this title.”
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.