Cooper’s Empirical Analysis
1978
Citation profile
5
cited by 5 later decisions
April 2006
most recently cited
Relationships
Applies 26 U.S.C. § 7422 · 26 U.S.C. § 7482
Relies on Commissioner v. Sunnen · Franklin D. Cooper and Evelyn L. Cooper v. Commissioner of Internal Revenue · Gilliam
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.