Coupe v. Comm'r’s Empirical Analysis
1969
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently September 2009 · most notably Starker v. United States (1979), Biggs v. Commissioner (1978)
6 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
Relies on Coastal Terminals, Inc. v. United States · Trenton Cotton Oil Co. v. Commissioner of Internal Revenue · Rogers v. Commissioner · Rogers 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.