Cohen v. Commissioner’s Empirical Analysis
176 F.2d 394 · 1949
Citation profile
35 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 92 later decisions — most recently November 2015 · most notably Bryan v. Commissioner of Internal Revenue (1954), Estate of Beck v. Comm'r (1971)
35 federal appellate · 1 district · 1 state decisions
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 5 U.S.C. § 1001 · 5 U.S.C. § 1007
Relies on Cohan v. Commissioner · Helvering v. Safe Deposit & Trust Co. · Skirvin v. Mesta · Kenney v. Commissioner of Internal Revenue · Cohen 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.