Carpenter v. United States’s Empirical Analysis
495 F.2d 175 · 1974
Citation profile
12 federal appellate · 1 district ·
How this case has been cited
Cited by 37 later decisions — most recently August 2016 · most notably Miller v. Commissioner (2000), Cwt Farms Inc Cwt v. Commissioner of Internal Revenue (1985)
12 federal appellate · 1 district ·
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 Dixon v. Unied States · United States v. Heffner · United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased · Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Henningsen 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ny interpretation by taxpayers of the language used in government pamphlets [cannot] act as an estoppel against the government.”
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.