Cox v. Commissioner’s Empirical Analysis
1952
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently January 1990 · most notably United States v. Wehrli (1968), Nelson Weaver Realty Co. v. Commissioner (1962)
8 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
Relies on Michaels v. Commissioner · Cowell v. Commissioner · Home News Publishing Co. v. Commissioner · H. S. Crocker Co. v. Commissioner · Davis v. Tolowa Royalties, Inc.
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“had been vacant for two years or more and had fallen into a state of disrepair”
1 later decision quote this exact passagee.g. Moss 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.