Cohen v. Commissioner’s Empirical Analysis
1974
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 2001 · most notably Sibla v. Commissioner (1977), Belloff v. Commissioner (1993)
4 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 5 U.S.C. § 5332 (Federal Salary Act of 1967) · 5 U.S.C. § 8312 · 5 U.S.C. § 8316 · 5 U.S.C. § 8331 (Capitol Police Retirement Act) · 5 U.S.C. § 8334
Relies on Pennie v. Res · City of Dallas v. Trammell · Raines v. Board of Trustees Pen. Fund · Miller v. Commissioner · Commissioner v. Oates
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t is unnecessary to decide whether petitioner is correct in his primary contention that the * * * [plan is not] a qualified plan under section 401(a). If we assume, arguendo, that petitioner is correct in this position, it does not follow that the amounts withheld from his salary in the years here in issue are not includable in his taxable income.”
1 later decision quote this exact passage
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.