Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue’s Empirical Analysis
1986
Citation profile
92 federal appellate · 3 district ·
How this case has been cited
Cited by 178 later decisions — most recently July 2023 · most notably Wilcox v. Commissioner (1988), Elias v. Wh Connett (1990)
92 federal appellate · 3 district ·
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. § 6651 · 26 U.S.C. § 6673 · 5 U.S.C. § 552A (§ 3 of the Privacy Act of 1974)
Relies on Helvering v. Taylor · Santoni v. United States · In re Martin-Trigona · Calder v. United States · Environmental Protection Agency v. Brown
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 178 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Local Rule 106(d) requires a party not represented by counsel, such as plaintiff, to file with the Court a notification of change of address within 10 days of the change. The fact that plaintiff is acting pro se does not discharge his duties to 'abide by the rules of the court in which he litigates.'”
3 later decisions quote this exact passage · from the majority“The only means of determining which litigants are interested in pursuing an appeal is by requiring each pro se party to personally sign the notice of appeal. Imposition of this requirement does not unduly burden the prospective appellant and acts to protect the rights and interests of all parties to the litigation. It is the only practical way to specify the party or parties taking the appeal, as required by Rule 3(c) [Fed.R.App.P].”
1 later decision quote this exact passage · from the majority
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.