Cochran v. Commissioner’s Empirical Analysis
78 F.2d 176 · 1935
Citation profile
7 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 14 later decisions — most recently October 1968
7 federal appellate · 2 district · 1 state decisions
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 Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De Filipinas · Helvering v. Bliss · Slee v. Commissioner · Weyl v. Commissioner · Leubuscher v. Commissioner
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.
““Every finding of fact made by the Board supports the conclusion that the League was exclusively an educational institution, yet the Board reaches a conclusion different from that which is supported by its findings of fact, apparently because the constitution of the League, as originally organized, stated the object of the League to be to attain, by means of ‘education and legislation,’ the suppression of alcoholism. * * * The Board further found that the League collected and circulated information and acted very ‘much as an information bureau’ and circulated vast quantities of printed matter in public libraries and libraries of colleges and universities throughout the world and advised colleges and universities with respect to courses on the subject of alcoholism. Nothing could be more educational than this work. * * * The Board further found that the League collected and circulated information on both sides of the controversial question of the prohibition of the use of aleohoi as a beverage and the Board found that the League as such was not opposed to the return of the open saloon, nor was it opposed to the drinking of all liquors. * * * That the laws governing the question here involved should be liberally construed in favor of the taxpayer is well settled.””
1 later decision quote this exact passage · from the majority““The League functions very much as an information bureau. One of the important features of its work is to collect statistical and historical data on the alcohol problem. The material collected is distributed among members organizations, the daily press, religious journals, and temperance publications. * * * The League distributed among its members both proprohibition and antiprohibition literature and also publications by brewers and distillers. * * * Members of the staff of the League as well as others also are sent out on speech-making trips in behalf of the League. On these trips some of the speakers express themselves as being opposed to the drink evil and advocating prohibition, while others ' content themselves with giving an impartial statement of the facts. * * * The League is supported by voluntary contributions, chiefly from individuals. It also receives contributions from its member organizations. No part of the net earnings of the League inures to the benefit of any private shareholder or individual.””
1 later decision quote this exact passage · from the majority“******* (7) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder.”
1 later decision quote this exact passage · from the majority
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.