Carter v. Irvine’s Empirical Analysis
1934
Citation profile
8 state decisions
How this case has been cited
Cited by 8 later decisions — most recently June 1985
8 state decisions
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. § 62
Relies on Boske v. Comingore · Crawford v. Hubbell · Boyd v. St. Louis Southwestern Railway Co. · Stegall v. Thurman · Campbell v. Peacock
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Issue No. 1: Do you find from a preponderance of the evidence in this case that plaintiff, H. A. Carter, performed the services required of him under his contract with the defendant, B. F. Irvine dated December 14, 1927? Answer: ‘No.’” ' “Issue No. 2: Do you find from a preponderance of the evidence in this case that as a result of the efforts of plaintiff, H. A. Carter, or the efforts of persons employed by him, the said H. A. Carter procured a reduction in the income tax of B. F. Irvine, Robert E. Irvine, Charles F. Irvine and Alice Irvine for the years 1923 and 1924? Answer: ‘No.’ ” “Issue No. 3: Do you find from a preponderance of the evidence that plaintiff, H. A. Carter, was prevented from performing the services required of him under his contract with defendant, B. F. Irvine, dated December 14, 1927, by the acts or omissions of the defendant, B. F. Irvine, or anyone acting- as his agent, or by his authority? Answer: ‘No.’””
1 later decision quote this exact passagee.g. Carter v. Irvine“"* * * testimony of a witness given at a former trial of the same case on substantially the same issues, and where there was opportunity for cross examination, may be reproduced where it is shown that the witness is dead, or that he had become insane, or is physically unable to testify, or is beyond the jurisdiction of the court, or that his whereabouts is unknown and that diligent search has been made to ascertain where he is, or that he has been kept away from the trial by the adverse party."”
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.