Carter v. Campbell’s Empirical Analysis
264 F.2d 930 · 1959
Citation profile
64 federal appellate · 1 district ·
How this case has been cited
Cited by 171 later decisions — most recently November 2011 · most notably Beaver v. Commissioner (1970), Webb v. Commissioner (1968)
64 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 28 U.S.C. § 1346 (Federal Tort Claims Act) · 28 U.S.C. § 2402
Relies on Helvering v. Taylor · Stone v. White · Reinecke v. Spalding · Niles Bement Pond Co. v. United States · Mitchell 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 171 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“specific purpose to evade a tax believed to be owing.”
14 later decisions quote this exact passage · from the majority“* * * petitioner has been guilty of fraud with intent to evade tax * * *.”
3 later decisions quote this exact passage · from the majority“are entitled to a trial of the hotly contested inferences by a court consciously applying the correct legal standards. They will not have had such a trial merely by our undertaking to say that had the standard been applied, the evidence would have warranted the result”
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.