Carter v. United States ex rel. Director of Internal Revenue’s Empirical Analysis
399 F.2d 340 · 1968
Citation profile
5 federal appellate · 3 state decisions
How this case has been cited
Cited by 8 later decisions — most recently April 1986
5 federal appellate · 3 state decisions
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 United States v. Bess · Shambaugh v. Scofield · Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United States · United States v. Heffron · United States v. Fay Heasley, Fay Heasley and Selma Heasley v. United States of America and Henry W. Anderberg, Receiver, Fay Heasley and Selma Heasley v. United States of America and Henry W. Anderberg, Receiver
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“and, thus, the filing of the homestead exemption by (the nontaxpayer spouse) and her husband did not affect or destroy the validity of the government's tax lien.”
1 later decision quote this exact passage · from the majority“the Louisiana homestead exemption laws are not effective against federal tax liens”
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.