United States Carroll’s Empirical Analysis
246 F.2d 762 · 1957
Citation profile
15 federal appellate · 1 state decisions
How this case has been cited
Cited by 28 later decisions — most recently July 1975 · most notably Foster v. United States (1959), De Masters v. Arend (1963)
15 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
Applies 26 U.S.C. § 116
Relies on Oklahoma Press Pub Co v. Walling US News Printing Co · Endicott Johnson Corp. v. Perkins · International Union, United Automobile, Aircraft & Agricultural Implement Workers of America v. Anderson · Anderson v. McKay · Adams v. Maryland
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax.”
1 later decision quote this exact passage · from the majoritye.g. De Masters v. Arend“The stricture against `unnecessary' examinations was designed to prevent uselessly repetitive procedures and investigations not relevant to possible tax liability, not to nullify the preceding sections of the Code.”
1 later decision quote this exact passage · from the majoritye.g. De Masters v. Arend“For the purpose of * * * determining the liability of any person for any internal revenue tax * * * the Secretary or his delegate is authorized — * * * * *”
1 later decision quote this exact passage · from the majoritye.g. De Masters v. Arend
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.