Carter v. Commissioner’s Empirical Analysis
1947
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 42 later decisions — most recently February 1996 · most notably United States v. Lynch (1951), Williamson v. United States (1961)
7 federal appellate · 1 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. § 41
Relies on Burnet v. Logan · Helvering v. Chester N. Weaver Co. · Michael Flynn Mfg. Co. v. Commissioner · Jud Plumbing & Heating v. Commissioner · Nicholson 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.