952 F. Supp. 2d 321 - United States v. Chen’s Empirical Analysis
2013
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 7402 · 26 U.S.C. § 7602 · 26 U.S.C. § 7604 · 28 U.S.C. § 1340 · 31 U.S.C. § 5311
Relies on St. Mary's Honor Center v. Hicks · Warden, Maryland Penitentiary v. Hayden · Kastigar v. United States · Fisher v. United States · United States v. Powell
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Records of accounts required by § 1010.350 to be reported to the Commissioner of Internal Revenue shall be retained by each person having a financial interest in or signature or other authority over any such account. Such records shall contain [1] the name in which each such account is maintained, [2] the number or other designation of such account, [3] the name and address of the foreign bank or other person with whom such account is maintained, [4] the type of such account, and [5] the maximum value of each such account during the reporting period. Such records shall be retained for a period of 5 years and shall be kept at all times available for inspection as authorized by law.”
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.