Holifield v. United States’s Empirical Analysis
909 F.2d 201 · 1990
Citation profile
13 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently January 2018 · most notably United States v. Goldberger & Dubin, P.C. (1991), Lane v. SHARP PACKAGING SYSTEMS, INC. (2002)
13 federal appellate · 1 state decisions
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 Upjohn Company v. United States · Morris v. Slappy · Northern Pipeline Construction Co. v. Marathon Pipe Line Co. · United States v. Gouveia · Ohio State Board of Education v. Reed
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Only when the district court has been exposed to the contested documents and the specific facts which support a finding of privilege under the attorney-client relationship for each document can it make a principled determination as to whether the attorney-client privilege in fact applies.”
2 later decisions quote this exact passage · from the majority“Indeed, the Supreme Court has described § 7602 as the “centerpiece” of a much larger congressional design to endow the IRS with expansive authority to conduct effective tax investigations. United States v. Arthur Young & Co., 465 U.S. 805, 815 , 104 S.Ct. 1495, 1502 , 79 L.Ed.2d 826 (1984). With this congressional design in mind, the Court stated that, with the exception of the traditional privileges and limitations, “other restrictions upon the IRS summons power should be avoided ‘absent unambiguous directions from Congress.’” Id. at 816 , 104 S.Ct. at 1502 (quoting United States v. Bisceglia, 420 U.S. 141, 150 , 95 S.Ct. 915, 921 , 43 L.Ed.2d 88 (1975)).”
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.