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← 36 TC 128 - Carter v. Commissioner

Carter v. Commissioner’s Empirical Analysis

1961

Citation profile

11
cited by 11 later decisions
February 1991
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 11 later decisions — most recently February 1991

2 federal appellate ·

501961197019801990decided

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 Commissioner v. LoBue

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.