Thomas v. Commissioner’s Empirical Analysis
1951
Citation profile
8
cited by 8 later decisions
July 1964
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Heininger · Cohen v. Commissioner · Comeaux v. Commissioner · Stralla v. Commissioner · Levinstein 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.