Cox v. Commissioner’s Empirical Analysis
1965
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently March 2018 · most notably BJR Corp. v. Commissioner (1976), Thomas v. Commissioner (1989)
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.
Relationships
Applies 26 U.S.C. § 351
Relies on Spring City Foundry Co. v. Commissioner · Commissioner v. Hansen · American Automobile Association v. United States · Continental Tie & Lumber Co. v. United States · Schlude v. Commissioner of Internal Revenue
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.