Thorrez v. Commissioner’s Empirical Analysis
1958
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently June 1999
3 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 Commissioner v. Tower · Lusthaus v. Commissioner · Riley Inv Co v. Commissioner of Internal Revenue · Williams v. Jacksonville Terminal Co. · Smith v. Shaughnessy
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 making of an election is involved where a taxpayer has a choice of two methods of computing his tax, each of which is legal.”
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.