United States v. Mueller’s Empirical Analysis
930 F.2d 10 · 1991
Citation profile
3 federal appellate · 5 district ·
How this case has been cited
Cited by 16 later decisions — most recently July 2019
3 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. § 7602 · 28 U.S.C. § 636
Relies on United States v. Powell · United States v. First National Bank · United States v. Harper
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.
“district court correctly held that [the summoned party] could not use the proceedings to enforce the IRS summons as a forum in which to contest the validity of the underlying assessments.”
2 later decisions 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.