Thompson v. Commissioner’s Empirical Analysis
1952
Citation profile
8
cited by 8 later decisions
May 1955
most recently cited
4 federal appellate ·
Relationships
Relies on United States Industrial Alcohol Co. v. Helvering · U. S. Industrial Alcohol Co. v. Commissioner · Francis v. United States · Francis ex rel. Myrick v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to consider whether unfilled contracts and orders such as those here involved would otherwise qualify as depreciable assets.”
1 later decision quote this exact passage
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.