Cohen v. Commissioner’s Empirical Analysis
1947
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently March 1961
1 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
Relies on Coann v. . Culver · Anderson v. Commissioner · Craig v. Commissioner · Igoe v. Commissioner · In Re the Accounting of Cleary
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legatees did have the privilege of petitioning the court, which they did not exercise, and if they had established certain facts the local court could have in its discretion, ordered a distribution of the designated portion of the estate. We think the privilege of soliciting the local court’s discretion is not the equivalent of a present right to compel distribution.”
1 later decision quote this exact passage“income which is to be distributed currently”
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.