United States v. Cook’s Empirical Analysis
494 F.2d 573 · 1974
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently March 2016
7 federal appellate · 1 district ·
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 Shambaugh v. Scofield · Myrick v. United States · John M. Parker Co. v. Commissioner · Whirlwind Manufacturing Co. v. United States · Rohde v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“become[s] effective upon execution of the agreement by both the taxpayer and the district director.”
2 later decisions quote this exact passage · from the majority“the event which makes the waiver operative is the signature of the District Director. It is his act in signing the waiver that stops the limitations clock.”
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.