Cohen v. Commissioner’s Empirical Analysis
148 F.2d 336 · 1945
Citation profile
32 federal appellate ·
How this case has been cited
Cited by 51 later decisions — most recently November 2002 · most notably Boyett Et Ux. v. Commissioner of Internal Revenue (1953), Grace Bros. v. Commissioner of Internal Revenue (1949)
32 federal appellate ·
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. § 117
Relies on Dobson v. Commissioner · Commissioner of Internal Revenue v. Scottish American Inv Co · Commissioner v. Wemyss · Janeway v. Commissioner of Internal Revenue · Golden Eagle Farm Products, Inc. v. Approved Dehydrating Co.
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“when there are facts which even indirectly may give rise to inferences contradicting the witness.”
1 later decision quote this exact passage · from the majoritye.g. Winters v. Dallman
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.