United States v. Church of World Peace’s Empirical Analysis
878 F.2d 1281 · 1989
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 501 · 26 U.S.C. § 7402 · 26 U.S.C. § 7605 · 26 U.S.C. § 7611
Relies on Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · Ohio State Board of Education v. Reed · Brower v. United States · Bankers Life & Casualty Co. v. Crenshaw · Brown v. Schweitzer
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may adequately protect [his] asserted interest by challenging the IRS procedure if and when the government attempts to make further use of the information obtained by the summons[ ].”
1 later decision quote this exact passage · from the majority“without prejudice to their right to file a timely suppression motion at such time as the United States seeks to use the information obtained by means of the summons.”
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.