Thomas v. Commissioner (A)’s Empirical Analysis
1957
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently December 1983
2 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
Relies on Stockton Harbor Industrial Co. v. Commissioner · Stark v. Commissioner · Peebles v. Commissioner · Warner Mountains Lumber Co. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“relatively small when compared with the over-all lapse of time from the beginning of the venture until it was closed.”
1 later decision quote this exact passage“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.”
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.