Cooper v. Commissioner’s Empirical Analysis
1962
Citation profile
2
cited by 2 later decisions
November 1963
most recently cited
Relationships
Applies 26 U.S.C. § 114
Relies on Parsons v. Smith · United States v. Stallard · Bolling v. Commissioner · McCall v. Commissioner · Legg v. Commissioner
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.