Thomas v. Commissioner’s Empirical Analysis
135 F.2d 378 · 1943
Citation profile
20 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently November 1966 · most notably Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal Revenue (1957), Anderson v. City of Albany (1963)
20 federal appellate · 1 district ·
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 Wilmington Trust Co. v. Helvering · Humphreys v. Commissioner of Internal Revenue · Lydia E. Pinkham Medicine Co. v. Commissioner · E. G. Robichaux Co. v. Commissioner
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.