Cary v. Commissioner’s Empirical Analysis
1963
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently November 2020 · most notably Bond v. Commissioner (1993), Taylor v. Commissioner (1977)
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
Applies 26 U.S.C. § 302
Relies on Mabel Elevator Co. v. Commissioner · United States v. G. W. Van Keppel · Archbold v. United States · Van Keppel v. United States · Warren W. Archbold, and George Edward Archbold, Administrator of the Estate of Blanche E. Archbold v. United States
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.