Church of Scientology International v. United States Internal Revenue Service’s Empirical Analysis
995 F.2d 916 · 1993
Citation profile
11 federal appellate · 5 district · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently September 2017 · most notably Rosenfeld v. United States Department of Justice (1995), Lane v. Department of the Interior (2008)
11 federal appellate · 5 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
Relies on United States Department of Justice v. Reporters Committee for Freedom of the Press · Doerr v. Doerr · United States Department of State v. Ray · Martin v. Delaware · John Doe v. John Doe
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The IRS has the requisite law enforcement mandate and the affidavits presented in this case establish a rational nexus between enforcement of a federal law and the document for which the Freedom of Information Act exemption is claimed.”
1 later decision quote this exact passage · from the majority“[W]e are convinced that the EO [Exempt Organizations branch of the IRS] performs a law enforcement function by enforcing the provision of the federal tax code that relate to qualification for tax exempt status.”
1 later decision quote this exact passage · from the majority“'an examination of the agency itself to determine whether the agency may exercise a law enforcement function.'”
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.