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.

• “A bedrock principle of tax law * * * is that substance controls over form.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• James Tarpey v. United States
  Ninth Circuit· 2023-08-17· cited 4×
• Michael Kelly v. Cir
  Ninth Circuit· 2025-06-05

Cites

20 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Commissioner v. South Texas Lumber Co.
  Supreme Court· 1948-03-29· cited 956×
• South Corporation and Seal Fleet, Inc. v. The United States
  Federal Circuit· 1982-10-28· cited 481×
• Joseph R. Bolker v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-05-17· cited 408×
• Helvering v. F. & R. Lazarus & Co.
  Supreme Court· 1939-12-04· cited 321×
• Commissioner v. Portland Cement Co. of Utah
  Supreme Court· 1981-03-03· cited 189×
• United States v. Eurodif S. A.
  Supreme Court· 2009-01-26· cited 139×
• Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue
  Ninth Circuit· 1972-11-08· cited 139×
• Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal Revenue
  Ninth Circuit· 1999-09-17· cited 89×
• Andrew v. Commissioner
  U.S. Tax Court· 1970-02-11· cited 57×
• Johanson v. Commissioner
  Ninth Circuit· 2008-09-03· cited 48×
• Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock Corporation
  Ninth Circuit· 1961-03-22· cited 43×
• Thomas L. Fawick and Marie Fawick v. Commissioner of Internal Revenue
  Sixth Circuit· 1971-01-07· cited 30×
• DJB Holding Corp. v. Commissioner
  Ninth Circuit· 2015-10-07· cited 26×
• Albert A. Mros and Doris Mros v. Commissioner of Internal Revenue
  Ninth Circuit· 1974-03-22· cited 17×
• Don and Irene Kueneman, John R. Kueneman, and Edmund W. And Ella M. Harrell v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-10-14· cited 17×
• Cox v. Commissioner
  Fifth Circuit· 1995-11-06· cited 15×
• Standard Television Tube Corp. v. Commissioner
  U.S. Tax Court· 1975-05-19· cited 15×
• Charlson v. United States
  Court of Claims· 1975-11-19· cited 10×
• Lee v. United States
  E.D. Wisconsin· 1969-08-06· cited 8×