Cooper v. Commissioner’s Empirical Analysis
1974
Citation profile
2
cited by 2 later decisions
October 1994
most recently cited
Relationships
Relies on Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · United States v. Cumberland Public Service Co. · National Investors Corp. v. Hoey
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.