Carmack v. Scofield’s Empirical Analysis
201 F.2d 360 · 1953
Citation profile
42 federal appellate · 2 district ·
How this case has been cited
Cited by 68 later decisions — most recently October 2021 · most notably Union Pacific Railroad v. United States (1968), Mallette Bros. Construction Co. v. United States (1983)
42 federal appellate · 2 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
Relies on United States v. Felt & Tarrant Manufacturing Co. · Tucker v. Alexander · Carmack Et Ux. v. Commissioner of Internal Revenue · Blackhawk-Perry Corp. 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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A taxpayer is not permitted to advance one ground for refund in his claim filed with the Commissioner and thereafter rely upon an entirely different ground in a subsequent suit for refund, but is confined to the scope of the grounds for refund asserted in his claim filed with the Commissioner." (Emphasis supplied).”
2 later decisions quote this exact passage · from the majority“to limit the litigation to the issues which have been re-examined by the Commissioner and which he is prepared to defend.”
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.