Cooper v. Commissioner’s Empirical Analysis
1956
Citation profile
7
cited by 7 later decisions
January 1967
most recently cited
Relationships
Relies on Bouche v. Commissioner · Joyce v. Commissioner · LeVine v. Commissioner · Fischer v. Commissioner
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of a failure to make and file a declaration of estimated tax within the time prescribed, unless such failure is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect, there shall be added to the tax”
1 later decision quote this exact passage“due to reasonable cause and not to willful neglect.”
1 later decision 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.