It is shown that the circuit polynomial of a graph, when weighted by the number of nodes in the circuits, does not characterize the graph, i.e., non-isomorphic graphs can have the same circuit polynomial. Some general theorems are given for constructing graphs with the same circuit polynomial (cocircuit graphs). Analogous results can be deduced for characteristic polynomials.
Citation
EJ. Farrell, J. Grell. On Cocircuit Graphs[J], Journal of Combinatorial Mathematics and Combinatorial Computing, Volume 012. 7-15. .