Cole v. Commissioner’s Empirical Analysis
81 F.2d 485 · 1935
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently January 2013
10 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
Applies 26 U.S.C. § 11 · 26 U.S.C. § 118 · 26 U.S.C. § 23 · 26 U.S.C. § 57
Relies on Gould v. Gould · Crooks v. Harrelson · Helvering v. New York Trust Co. · Hoeper v. Tax Commission · McFeely 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.””
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.