Cole v. Commissioner’s Empirical Analysis
1975
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently August 2004 · most notably Baird v. Commissioner (1977), Prabel v. Commissioner (1988)
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
Relies on Commissioner of Internal Revenue v. Court Holding Co · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Security Flour Mills Co. v. Commissioner · Dixon v. Unied States · Commissioner v. Hansen
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the method used does not clearly reflect income.”
1 later decision quote this exact passagee.g. Cole 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.