Clark Thread Co. v. Commissioner’s Empirical Analysis
100 F.2d 257 · 1938
Citation profile
27 federal appellate ·
How this case has been cited
Cited by 39 later decisions (1 by the Supreme Court) — most recently December 1990 · most notably Fribourg Navigation Company v. Commissioner of Internal Revenue (1966), Houston Chronicle Publishing Co. v. United States (1973)
27 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 Newspaper Printing Co. 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The benefits derived from this right cannot be confined to the year in which it was acquired and, therefore, the cost of acquiring it cannot be charged against income earned in that year.”
1 later decision quote this exact passage · from the majority
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.