Farr v. United States’s Empirical Analysis
990 F.2d 451 · 1993
Citation profile
27 federal appellate · 10 district · 1 state decisions
How this case has been cited
Cited by 86 later decisions (1 by the Supreme Court) — most recently April 2018 · most notably Davis v. Commissioner (2000), Nicklaus v. Comm'r (2001)
27 federal appellate · 10 district · 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
Applies 26 U.S.C. § 6103 · 26 U.S.C. § 6331 · 26 U.S.C. § 6332 · 26 U.S.C. § 6334 · 26 U.S.C. § 7421 · 26 U.S.C. § 7431 · 28 U.S.C. § 1332 (Class Action Fairness Act of 2005) · 28 U.S.C. § 2410
Relies on Connecticut National Bank v. Germain · United States v. Wilson · United States v. National Bank of Commerce · Estate of Cowart v. Nicklos Drilling Co. · FW/PBS, Inc. v. City of Dallas
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 86 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“can only use Sec. 2410 to challenge the continued collection of taxes through the garnishment of their wages.”
5 later decisions quote this exact passage · from the majority“A * * * [district] court may hear evidence and make findings of fact necessary to rule on the subject matter jurisdiction question prior to trial, IF THE JURISDICTIONAL FACTS ARE NOT INTERTWINED WITH THE MERITS.”
4 later decisions quote this exact passage · from the concurrence“An internal revenue officer or employee may, in connection with his official duties relating to any audit, collection activity or civil or criminal tax investigation or any other offense under the internal revenue laws, disclose return information to the extent that such disclosure is necessary in obtaining information which is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected or with respect to the enforcement of any other provision of this title. Such disclosures shall be made only in such situations and under such conditions as the Secretary may prescribe by regulation.”
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.