Cohan v. Commissioner’s Empirical Analysis
39 F.2d 540 · 1930
Citation profile
391 federal appellate · 7 district · 10 state decisions
How this case has been cited
Cited by 3,004 later decisions (3 by the Supreme Court) — most recently March 2023 · most notably Neely v. Commissioner (1985), Vanicek v. Commissioner (1985)
391 federal appellate · 7 district · 10 state decisions
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 · Billings v. United States · Untermyer v. Anderson
Cited together with Welch v. Helvering · Indopco, Inc. v. Commissioner · New Colonial Ice Co. v. Helvering · Vanicek v. Commissioner · Deputy v. du Pont
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 3,004 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whose inexactitude is of his own making.”
173 later decisions quote this exact passage · from the majority“no reason to suppose that any transactions of the sort will be taxed at all.”
13 later decisions quote this exact passage · from the majority“to make some allowance for the expenses of travel and the like.”
2 later decisions 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.