Cochran v. Commissioner’s Empirical Analysis
1947
Citation profile
4
cited by 4 later decisions
February 1970
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently February 1970
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 Helvering v. Hallock · Hassett v. Welch · May v. Heiner · Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Field's Estate
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.