Thomason v. Commissioner’s Empirical Analysis
1935
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently January 1977
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 New Colonial Ice Co. v. Helvering · Woolford Realty Co. v. Rose · United States v. Mitchell · Eckert v. Burnet · Charles Ilfeld Co. v. Hernandez
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (2) if incurred in any transaction entered into for profit, though not connected with the 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.