Cooper v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• \we believe that petitioners entered into their leasing activities with a bona fide objective to make a profit\

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Zola v. Gordon
  S.D. New York· 1988-05-04· cited 85×
• Sealy Power, Ltd. v. Commissioner
  Fifth Circuit· 1995-02-15· cited 67×
• United States v. Rapower-3, LLC
  D. Utah· 2018-10-04· cited 7×
• Johnson v. United States
  Federal Claims· 1995-02-15· cited 4×
• Olsen v. CIR
  Tenth Circuit· 2022-11-04· cited 1×

Cites

45 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Spies v. United States
  Supreme Court· 1943-01-18· cited 1,702×
• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Wichita Term. El. Co. v. Commissioner of Int. R.
  Tenth Circuit· 1947-05-12· cited 833×
• Frank Lyon Co. v. United States
  Supreme Court· 1978-04-18· cited 810×
• Dreicer v. Commissioner
  U.S. Tax Court· 1982-04-19· cited 786×
• Chris D. Stoltzfus and Irma H. Stoltzfus v. United States
  Third Circuit· 1968-09-26· cited 684×
• Engdahl v. Commissioner
  U.S. Tax Court· 1979-07-11· cited 457×
• Jasionowski v. Commissioner
  U.S. Tax Court· 1976-05-19· cited 396×
• E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue
  Eleventh Circuit· 1984-01-09· cited 361×
• Brannen v. Commissioner
  U.S. Tax Court· 1982-03-30· cited 350×
• Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue
  Fourth Circuit· 1985-01-07· cited 312×
• Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-11-01· cited 309×
• Grodt & McKay Realty, Inc. v. Commissioner
  U.S. Tax Court· 1981-12-07· cited 298×
• Beck v. Commissioner
  U.S. Tax Court· 1985-10-10· cited 292×
• McGee v. Commissioner
  U.S. Tax Court· 1973-11-20· cited 244×
• Estate of Franklin v. Commissioner
  U.S. Tax Court· 1975-07-30· cited 242×
• Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue
  Second Circuit· 1980-01-30· cited 241×
• George C. McGee v. Commissioner of Internal Revenue
  Fifth Circuit· 1975-09-26· cited 237×

Other cases named Cooper v. Commissioner

15 other CourtListener records share this case name.

• Cooper v. Commissioner
  U.S. Tax Court· 1977-02-28· cited 27×
• Cooper v. Commissioner
  Ninth Circuit· 2017-12-15· cited 14×
• Cooper v. Commissioner
  U.S. Tax Court· 1956-01-30· cited 11×
• Cooper v. Commissioner
  U.S. Tax Court· 1959-03-18· cited 10×
• Cooper v. Commissioner
  U.S. Tax Court· 1975-07-16· cited 7×
• Cooper v. Commissioner
  U.S. Tax Court· 1974-02-04· cited 4×
• Cooper v. Commissioner
  Board of Tax Appeals· 1927-07-29· cited 3×
• Cooper v. Commissioner
  Board of Tax Appeals· 1926-09-30· cited 1×
• Cooper v. Commissioner
  Board of Tax Appeals· 1927-11-08· cited 1×
• Cooper v. Commissioner
  Board of Tax Appeals· 1925-02-26
• Cooper v. Commissioner
  Board of Tax Appeals· 1926-09-30
• Cooper v. Commissioner
  Board of Tax Appeals· 1927-07-29
• Cooper v. Commissioner
  Tenth Circuit· 1963-05-16
• Cooper v. Commissioner
  Supreme Court· 1959-03-23
• Cooper v. Commissioner
  Supreme Court· 1986-01-13