Cobb v. Commissioner’s Empirical Analysis
1981
Citation profile
29
cited by 29 later decisions
November 2016
most recently cited
How this case has been cited
Cited by 29 later decisions — most recently November 2016 · most notably Noyce v. Commissioner (1991), UAL Corp. v. Comm'r (2001)
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. § 6653
Relies on Welch v. Helvering · Bixby v. Commissioner · Steinhort v. Commissioner of Internal Revenue · Courtney v. Commissioner · Foote 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.