Carpenter v. Commissioner’s Empirical Analysis
1953
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently May 1996
4 federal appellate · 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 Cooperatives, Inc. v. Commissioner · Harbor Plywood Corp. v. Commissioner · Scientific Instrument Co. v. Commissioner · Marsh v. Commissioner · Colony Farms Cooperative Diary, Inc. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The import of the decisions is that the member is not taxable unless the certificates have fair market value.”
1 later decision quote this exact passage“the petitioner's right to the stock ripened when the stock purchase was made.”
1 later decision quote this exact passage
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.