Carter v. Commissioner’s Empirical Analysis
1951
Citation profile
1
cited by 1 later decisions
December 1968
most recently cited
Relationships
Applies 26 U.S.C. § 165
Relies on Sproull v. Commissioner · Preston v. Commissioner · Devlin v. Commissioner · Rogan v. Delaney
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.