Carter v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• state old-age assistance payments actually expended on support costs by recipient held support furnished by state

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Archer v. Commissioner
  U.S. Tax Court· 1980-02-28· cited 47×
• Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal Revenue
  Second Circuit· 1977-05-09· cited 32×
• Jewell v. Comm'r
  U.S. Tax Court· 1978-02-27· cited 5×

Cites

5 cases in this archive are cited by this case.

• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Blarek v. Commissioner
  U.S. Tax Court· 1955-03-16· cited 47×
• Commissioner of Internal Revenue v. Thompson Et Ux
  Tenth Circuit· 1951-12-31· cited 40×
• McKay v. Commissioner
  U.S. Tax Court· 1960-09-22· cited 36×