Commissioner v. Carter’s Empirical Analysis
170 F.2d 911 · 1948
Citation profile
50 federal appellate · 1 district ·
How this case has been cited
Cited by 99 later decisions — most recently February 1996 · most notably Gersten v. Commissioner (1959), Westover v. Smith (1949)
50 federal appellate · 1 district ·
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. § 111 · 26 U.S.C. § 112 · 26 U.S.C. § 113 · 26 U.S.C. § 115 · 26 U.S.C. § 117
Relies on Burnet v. Logan · White v. United States · Commissioner v. Hopkinson · Helvering v. Chester N. Weaver Co. · Boudreau v. Commissioner
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 99 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the corporate liquidation she also received 32 oil brokerage contracts which the parties stipulated had no ascertainable fair market value when distributed.” 5”
3 later decisions quote this exact passage · from the majority“plus the fair market value of the property (other than money) received.”
2 later decisions quote this exact passage · from the majority“[the] gain or loss to the distributee resulting from such exchange”
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.