Carasso v. Commissioner’s Empirical Analysis
1960
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently June 1994 · most notably Huntsberry v. Commissioner (1984), Estate of Baumgardner v. Commissioner (1985)
5 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
Relies on Caminetti v. United States · United States v. American Trucking Associations · Rector Etc of Holy Trinity Church v. United States · Schwegmann Bros. v. Calvert Distillers Corp. · Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(B) for transportation primarily for and essential to medical care referred to in subparagraph (A).”
4 later decisions quote this exact passage“The deduction permitted for `transportation primarily for and essential to medical care' clarifies existing law in that it specifically excludes deduction of any meals and lodging while away from home receiving medical treatment”
1 later decision quote this exact passage“Taking into account the fact that petitioner appeared on his own behalf, that he is not a lawyer, and that we were impressed with his candor and credibility,”
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.