Cobb v. Commissioner’s Empirical Analysis
1957
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently October 1998
1 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.
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.”
2 later decisions quote this exact passage“means an individual who (within the meaning of section 152 ) is a son, stepson, daughter, or stepdaughter of the taxpayer. SEC. 152 . DEPENDENT DEFINED. (a) General Definition. - For purposes of this subtitle, the term”
1 later decision quote this exact passagee.g. Hyde v. Commissioner“(1) A son or daughter of the taxpayer, or a descendant of either,”
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.