Cohen v. Commissioner’s Empirical Analysis
1975
Citation profile
8
cited by 8 later decisions
March 1993
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently March 1993
3 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 Commissioner of Internal Revenue v. Court Holding Co · Meyer's Estate v. Commissioner · Estate of Stamos v. Commissioner · Estate of Lamberth v. Commissioner · Meyer 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.