Stringer v. United States’s Empirical Analysis
776 F.2d 274 · 1985
Citation profile
13 federal appellate · 5 district ·
How this case has been cited
Cited by 22 later decisions — most recently July 2012
13 federal appellate · 5 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. § 7609
Relies on United States v. Sherwood · Lehman v. Nakshian · United States v. One Douglas a-26b Aircraft Faa N3035 S · Riggs 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“given in the manner provided in subsection (a)(2)”
5 later decisions quote this exact passage · from the majority“if it is mailed by certified or registered mail to the last known address of the person entitled to notice. Courts have determined that notice is”
2 later decisions quote this exact passage · from the majority“The language of Stringer is convincing: We agree with the IRS. Under the doctrine of sovereign immunity the government is not subject to suit absent its consent. Because the jurisdiction of the court is dependent upon such waiver or consent, the terms must be strictly construed. Here the wording of the statute is clear and unambiguous ... subsection (a)(2) expressly provides that notice is sufficient if mailed by certified or registered mail to the last known address of the person entitled to notice. This language negates any inference that the requisite notice is not “given” until its receipt by the addressee (emphasis in original).”
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.