Thomas v. Earnest’s Empirical Analysis
161 F.2d 845 · 1947
Citation profile
11
cited by 11 later decisions
June 1973
most recently cited
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 812
Relies on Crane v. Commissioner · Bahr v. Commissioner · Tillman v. National City Bank of New York
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in determining * * * the estate tax of the prior decedent,”
1 later decision quote this exact passage · from the majority“deduction allowable under this subsection”
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.