Carroll v. Commissioner’s Empirical Analysis
1973
Citation profile
10
cited by 10 later decisions
November 1989
most recently cited
Relationships
Relies on Bingler v. Johnson · Reese v. Commissioner · Reese v. Commissioner · Proskey v. Commissioner · Fisher 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[in] each of the uears 1965 and 1967, the petitioner actually performed research in his home, in accordance with the proposals submitted to NSF. As a principal investigator on the project, the petitioner was in charge of his own work, and such work was not under the direction or supervision of anyone else.”
1 later decision quote this exact passage“A fellowship grant generally means an amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research.”
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.