Carson v. United States’s Empirical Analysis
317 F.2d 370 · 1963
Citation profile
21 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently December 1989 · most notably Brown v. United States (1989), Old Virginia Brick Company, Incorporated v. Commissioner of Internal Revenue (1966)
21 federal appellate ·
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. § 102 · 26 U.S.C. § 161 · 26 U.S.C. § 641
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Burnet v. Harmel · Knetsch v. United States · National Carbide Corporation v. Commissioner of Internal Revenue
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[djecision of the issue presented in these cases must be based ultimately on the application of the fact-finding tribunal’s experience with the mainsprings of human conduct to the totality of the facts in each case.””
2 later decisions quote this exact passage“Commissioner v. LoBue, 351 U.S. 243 , 246 (1956) ;”
2 later decisions quote this exact passage“after the expiration of a reasonable period for the performance by the executor of all the duties of administration.”
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.