Thomason v. Commissioner’s Empirical Analysis
1943
Citation profile
6 federal appellate · 2 district ·
How this case has been cited
Cited by 28 later decisions (1 by the Supreme Court) — most recently July 2016 · most notably Davis v. United States (1990), Oppewal v. Commissioner (1972)
6 federal appellate · 2 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 Russell v. Allen · Bullard v. Chandler · Tilles v. Commissioner
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Charity begins where certainty in beneficiaries ends”
3 later decisions quote this exact passage“Whenever the beneficiary is designated by name and his merit alone is to be considered, the bequest is private and not public and ceases to have the particular merit of a charity.”
1 later decision quote this exact passage“from the beginning not for a group or class of individuals, not to be used in any manner seen fit by the society, but for the use of a single individual in whom”
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.