Cooper v. United States’s Empirical Analysis
280 U.S. 409 · 1930
Citation profile
54 federal appellate · 9 district · 48 state decisions
How this case has been cited
Cited by 216 later decisions (48 by the Supreme Court) — most recently January 2001 · most notably Cohan v. Commissioner (1930), Welch v. Henry (1938)
54 federal appellate · 9 district · 48 state decisions — followed in 14 states
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 Brushaber v. Union Pacific Railroad · Nichols v. Coolidge · Blodgett v. Holden · Untermyer v. Anderson · Shwab v. Doyle
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 216 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That the questioned provision cannot be declared in conflict with the Federal Constitution, merely because it requires gains from prior but recent transactions to be treated as part of the taxpayer’s gross income, has not been open to serious doubt since Brushaber v. Union Pacific R, Co. * *' * and Lynch v. Hornby [ 247 U. S. 339 , 38 S. Ct. 543 , 62 L. Ed. 1149 (1918)]. [ 280 U. S. at 411 , 50 S. Ct. at 165 , 74 L. Ed. at 518 ]”
4 later decisions quote this exact passage · from the majority“None of these cases is in point; they gave no consideration to the power of Congress to require that taxable income should include profits from transactions consummated within the year.”
1 later decision quote this exact passage · from the majority“to transactions fully completed before enactment of the statute.”
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.