Carter v. Commissioner’s Empirical Analysis
1970
Citation profile
10
cited by 10 later decisions
December 2008
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently December 2008
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. § 151
Relies on Cohan v. Commissioner · Burnet v. Harmel · Blarek v. Commissioner · McKay v. Commissioner · Marx v. Commissioner
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.