Cooper v. Commissioner’s Empirical Analysis
877 F.3d 1086 · 2017
Citation profile
6
cited by 6 later decisions
June 2025
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1235 · 26 U.S.C. § 166 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664 · 26 U.S.C. § 7482 · 26 U.S.C. § 7491 · 26 U.S.C. § 7805
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Helvering v. Lazarus · Neonatology Assocs., P.A. v. Comm'r · South Corporation v. United States
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.