Cary v. Commissioner’s Empirical Analysis
1967
Citation profile
How this case has been cited
Cited by 24 later decisions — most recently January 2010
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 Stearns Co of Boston Mass v. United States · Concrete Engineering Co. v. Commissioner · Liberty Baking Co. v. Heiner · Holbrook v. United States · Helvering v. Northern Coal Co.
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The same physical document, a Form 872, was signed by the petitioner and on behalf of the respondent but the document as signed by petitioner had been changed before being signed on behalf of the respondent. Such a document did not constitute a consent in writing by both the taxpayer and the Commissioner.”
1 later decision quote this exact passage · from the majoritye.g. Piarulle v. Comm'r“A waiver proper on its face, relied on by the Commissioner, cannot be later repudiated by the taxpayer.”
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.