United States v. Cooper’s Empirical Analysis
1976
Citation profile
1
cited by 1 later decisions
March 1980
most recently cited
Relationships
Applies 26 U.S.C. § 6402 · 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · Commissioner of Internal Revenue v. Shapiro · Laing v. United States · Welsh v. United States · Shapiro v. Secretary of State
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.