Cohen v. Commissioner’s Empirical Analysis
1959
Citation profile
81 federal appellate ·
How this case has been cited
Cited by 140 later decisions — most recently July 2016 · most notably Bradford v. Commissioner (1986), Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue (1975)
81 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 Helvering v. Taylor · Cohan v. Commissioner · Powell v. Granquist · William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue · Bryan v. Commissioner of Internal Revenue
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 140 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“burden of proving whether any deficiency exists and if so the amount.”
8 later decisions quote this exact passage · from the majority““At the outset of a Tax Court proceeding to redetermine a tax deficiency, the Commissioner’s determination is presumed to be correct. . . . The burden of proof is thus placed upon the taxpayer to show that the Commissioner’s determination is invalid.””
4 later decisions quote this exact passage · from the majority““We neither state nor imply that the Tax Court’s redetermination must be predicated upon precisely established income and expense figures. Since Cohan v. Commissioner [of Internal Revenue], 2 Cir., 39 F.2d 540 , it has been the recognized rule that absolute certainty is not required. It is sufficient if the Tax Court makes as close an approximation as it reasonably can. The Tax Court’s permissible leeway in this regard is the same as that which the Commissioner originally had.””
1 later decision quote this exact passage · from the majority
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.