Carnation Co. v. Commissioner’s Empirical Analysis
1978
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently May 2022 · most notably Clougherty Packing Co. v. Commissioner of Internal Revenue (1987), Gulf Oil Corporation v. Commissioner of Internal Revenue (1990)
4 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
Relies on Welch v. Helvering · Moline Properties, Inc. v. Commissioner · Securities & Exchange Commission v. Variable Annuity Life Insurance · Helvering v. Le Gierse · Riss 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Carnation's risks and the agreement by Carnation to capitalize Three Flowers up to $ 3 million on demand counteracted each other. Taken together, these two agreements are void of insurance risk. As was stated by the Court in LeGierse ,”
1 later decision quote this exact passage“The foregoing analysis of LeGierse reveals that the Court considered together two related agreements between unrelated parties.”
1 later decision quote this exact passage“in this combination the one neutralizes the risk customarily inherent in the other.”
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.