Wikipedia:Articles for deletion/Carter v. Commissioner


 * The following discussion is an archived debate of the proposed deletion of the article below. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review).  No further edits should be made to this page.

Carter v. Commissioner
The result was Keep (withdrawn by proposer; no !votes to delete) —Preceding unsigned comment added by TJRC (talk • contribs) (non-admin closure)


 * – ( View AfD View log  •  )

Non-notable circuit court case, cited only a few times in other circuits, not a leading case, no secondary sources to speak of. GregJackP  Boomer!   03:53, 3 September 2010 (UTC)


 * Keep. It's a case by Judge Friendly; it's a precedent of the Second Circuit; and it's cited as a principal case in a law school casebook, Basic Federal Income Taxation by Andrews and Wiedenbeck (see the book's Table of Contents).  All this was in the article prior to initiation of the AfD.  JD Caselaw (talk) 07:50, 3 September 2010 (UTC)
 * P.S. I am Agradman, the author of the article, editing from a legitimate second account. Yesterday, GregJackP also opened a sockpuppeting investigation against me, to which I have responded.  I'd like to invite you to please consider commenting there as well.  I'm not telling you how to vote; I'd just like it to be addressed promptly, as it's very distressing to be in this position. Thanks. JD Caselaw (talk)  07:50, 3 September 2010 (UTC)
 * P.P.S. Due to wikibreak enforcer, I will henceforth be editing from an IP address.  -Agradman editing as 160.39.222.244 (talk) 11:18, 3 September 2010 (UTC)


 * Note: This debate has been included in the list of Law-related deletion discussions.  —JD Caselaw (talk) 07:57, 3 September 2010 (UTC)
 * Keep. We should generally keep circuit court cases that are significant enough to end up in casebooks. The better coverage we have of such cases, the more law students will turn to Wikipedia as a source of legal information. bd2412  T 13:54, 3 September 2010 (UTC)
 * Keep. I remember studying this one, almost thirty years ago.  This is a leading case on the definition of taxable income for the US federal income tax.  Quite a few Scholar hits; more importantly, almost all of them on the first page are about this case, unusual given the commonness of the name. - Smerdis of Tlön - killing the human spirit since 2003! 14:25, 3 September 2010 (UTC)
 * Withdraw nom, with a couple of comments. 1. The article needs to be renamed to "Estate of Carter v. Commissioner of IRS" with additional redirects from other possible titles.  My initial search did not pull up refs until I included more of the actual case name.  2. The article needs additional work, it needs to look more like a Wiki case article (infobox, follow MOSLAW, etc) and less like a law school brief.  3. Notability is not inherited, so the author of the opinion, while needed in the article, is not an argument for notability of the case itself.   GregJackP   Boomer!   15:05, 3 September 2010 (UTC)


 * The above discussion is preserved as an archive of the debate. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review). No further edits should be made to this page.