Carroll v. Commissioner’s Empirical Analysis
1968
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 90 later decisions — most recently July 2009 · most notably Weiszmann v. Commissioner (1969), Boser v. Commissioner (1981)
1 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.
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 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“personal expenditures or constitute an inseparable aggregate of personal and capital expenditures.”
1 later decision quote this exact passage · from the dissent“ordinary and necessary business expenses”
1 later decision quote this exact passage · from the dissent
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.