Cocker v. Commissioner’s Empirical Analysis
1977
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently August 1991
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
Applies 26 U.S.C. § 368
Relies on Deputy v. du Pont · Commissioner of Internal Revenue v. South Texas Lumber Co · International Business Machines Corp. v. United States · Davis v. Commissioner · Carlberg v. United States
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the provisions of section 483 apply to deferred payments of stock or securities by a corporation which is a party to a reorganization, Notwithstanding that under section 354(a) no gain or loss is recognized on the transaction”
1 later decision quote this exact passage · from the majority“any amounts received on account of the sale or exchange of property . . . If no part of any gain on such sale or exchange would be considered as gain from the sale or exchange of a capital asset”
1 later decision quote this exact passage · from the majority“Any contract for the sale or exchange of property,”
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.