Hintze’s Empirical Analysis
Citation profile
14
cited by 14 later decisions
June 2009
most recently cited
2 federal appellate · 6 district ·
Relationships
Applies 26 U.S.C. § 7602
Relies on United States v. Powell · North Carolina v. Rice · United States v. National Bank · Reisman v. Caplin · United States v. Arthur Young & Co.
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already within the Commissioner’s possession, and that the administrative steps required by the [Internal Revenue] Code have been followed — in particular, that the “Secretary or his delegate,” after investigation, has determined the further examination to be necessary and has notified the taxpayer in writing to that effect.”
2 later decisions quote this exact passage · from the majority“the information [in the records] ha[d] already been provided and thus this court would [have] be[en] powerless to provide relief that would affect the rights of the litigants.”
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.