Thompson Et Ux. v. Commissioner of Internal Revenue’s Empirical Analysis
1953
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently August 1976
12 federal appellate ·
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. § 107
Relies on United States v. Merriam · Bonwit Teller & Co. v. United States · Langer's Estate v. Commissioner · Kimbrell's Home Furnishings, Inc. v. Commissioner · Langer 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The statute is remedial in nature and should be liberally construed to give effect to its intention to protect an employee, who has been denied payment of his wages when they were due, from the payment of a heavier tax than would have been imposed if the employer had promptly ' met his obligations.””
3 later decisions quote this exact passage · from the majority““An event will be considered similar in nature to those events specified in section 107(d) (2) (A) (i), (ii), and (iii) only if the circumstances are unusual, if they are of the type specified therein, if they operate to defer payment of the remuneration for the services performed, and if payment except for such circumstances, would have been made prior to the taxable year in which received or accrued.””
2 later decisions quote this exact passage · from the majority“(n)early corresponding, resembling in many respects, somewhat like, having a general likeness”
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.