Thompson v. Commissioner’s Empirical Analysis
1962
Citation profile
21
cited by 21 later decisions
May 2005
most recently cited
1 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions — most recently May 2005
1 federal appellate · 1 district ·
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. § 1221 · 26 U.S.C. § 1237 · 26 U.S.C. § 77
Relies on Commissioner v. Sunnen · Mauldin v. Commissioner · Thrift v. Commissioner · Friend v. Commissioner · Farley 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.