Cohen v. Commissioner’s Empirical Analysis
1989
Citation profile
13
cited by 13 later decisions
May 1994
most recently cited
4 federal appellate ·
Relationships
Relies on Dickman v. Commissioner · Crown v. Commissioner · Goldstein v. Commissioner · Ballard v. Commissioner · Crown 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]n the same transaction, buyers of depreciable property were able to depreciate the acquired property using an inflated basis. Section 483 was designed to provide a basis rule for installment sales by recharacterizing part of the stated principal payments as interest.”
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.