Thom v. United States’s Empirical Analysis
283 F.3d 939 · 2002
Citation profile
10
cited by 10 later decisions
1
states following
April 2017
most recently cited
3 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 453
Relies on Reves v. Ernst & Young · Commissioner of Internal Revenue v. South Texas Lumber Co · Estate of Cowart v. Nicklos Drilling Co. · Breeding v. Arthur J. Gallagher & Co. · Bufferd v. Commissioner
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.