Cooper v. Commissioner’s Empirical Analysis
1946
Citation profile
1
cited by 1 later decisions
July 1970
most recently cited
Relationships
Relies on United States v. Wells · Porter v. Commissioner · MacAulay v. Commissioner · Garland v. Commissioner · Estate of Lowe 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.