Thomas v. United States’s Empirical Analysis
166 F.3d 825 · 1999
Citation profile
26 federal appellate · 1 district ·
How this case has been cited
Cited by 46 later decisions — most recently May 2014 · most notably Alkire v. Irving (2003), Duffie v. United States (2010)
26 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
Applies 26 U.S.C. § 6511 · 26 U.S.C. § 6532 · 26 U.S.C. § 6621 · 26 U.S.C. § 6653 · 26 U.S.C. § 6659 · 26 U.S.C. § 7422 · 26 U.S.C. § 7502
Relies on Steel Co. v. Citizens for a Better Environment · Flora v. United States · Higgins v. Smith · Knetsch v. United States · United States v. Felt & Tarrant Manufacturing Co.
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, when the appeal from a denial of summary judgment is presented together with an appeal from a grant of summary judgment, we have jurisdiction to review the appropriateness of the district court's denial.”
4 later decisions quote this exact passage · from the majority“by its plain language I.R.C. § 6621(c) imposes no inquiry into the taxpayer's investment motive when the transaction is found to be a sham”
1 later decision quote this exact passage · from the majority“A district court's denial of summary judgment is an interlocutory order that is not ordinarily appealable.”
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.