Carty v. Commissioner’s Empirical Analysis
1962
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently May 1989
2 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 In Re the Accounting of Brown · Horton v. Commissioner · MacDonald v. Commissioner · Brooks v. Commissioner · Akers 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“questionable weight as valuation evidence.”
2 later decisions quote this exact passage“the probability that the old customers will resort to the old place”
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.