Thacher v. Commissioner’s Empirical Analysis
1953
Citation profile
8
cited by 8 later decisions
February 1970
most recently cited
2 federal appellate ·
Relationships
Relies on Helvering v. Hallock · United States v. Wells · Commissioner v. Maresi · First-Mechanics Nat. Bank of Trenton v. Commissioner · Maresi 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(C) intended to take effect in possession or enjoyment at or after his death.”
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.