United States v. Roccio’s Empirical Analysis
981 F.2d 587 · 1992
Citation profile
10 federal appellate · 5 district · 2 state decisions
How this case has been cited
Cited by 20 later decisions — most recently October 2017
10 federal appellate · 5 district · 2 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
Applies 26 U.S.C. § 6303 · 26 U.S.C. § 7212
Relies on Strickland v. Washington · Katz v. United States · Smith v. Harmsen · Yamamoto v. United States · Foster v. North Texas Production Credit Ass'n
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Internal Revenue Code does not mandate the use of any specific form of notice.”
1 later decision quote this exact passage · from the majority“there is no expectation of privacy in a driveway that is exposed to the public,”
1 later decision quote this exact passage · from the majority“was clearly visible from the street on an unobstructed driveway.”
1 later decision quote this exact passage · from the majoritye.g. Rogers v. Vicuna
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.