Cohen v. United States’s Empirical Analysis
2004
Citation profile
2 district ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 419 · 26 U.S.C. § 7402 · 26 U.S.C. § 7602 · 26 U.S.C. § 7609
Relies on United States v. Powell · United States v. National Bank · Helvering v. Le Gierse · Tiffany Fine Arts, Inc. v. United States · United States v. Garden State National Bank
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“IRS is entitled, and it is a legitimate purpose to summon, original documents so as to check their consistency and completeness with those obtained elsewhere.”
1 later decision quote this exact passage · from the majority“substantiated [his] assertion by detailing the IRS's difficulty in obtaining information from xélan[,]”
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.