Cooper v. Commissioner’s Empirical Analysis
718 F.3d 216 · 2013
Citation profile
10
cited by 10 later decisions
August 2022
most recently cited
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 1311 · 26 U.S.C. § 1312 · 26 U.S.C. § 6213 · 26 U.S.C. § 6511 · 26 U.S.C. § 7422 · 26 U.S.C. § 932 · 26 U.S.C. § 934 · 28 U.S.C. § 1291
Relies on United States v. Testan · Lane v. Pena Secretary of Transportation · United States v. Dalm · United States v. Brockamp · United States v. Clintwood Elkhorn Mining Co.
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.