Cohen v. Commissioner’s Empirical Analysis
1954
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently April 2019
2 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 Spring City Foundry Co. v. Commissioner · Helvering v. Russian Finance & Construction Corp. · Pearlman v. Commissioner of Internal Revenue · Zimmerman Steel Co. v. Commissioner · Keebey's, Inc. v. Paschal
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“categorically said at the time these deductions were claimed that the interest would not be paid, even though the course of conduct of the parties indicated that the likelihood of payment of any part of the disallowed portion was extremely doubtful.”
2 later decisions quote this exact passage
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.