Thorrez v. Commissioner’s Empirical Analysis
1945
Citation profile
9
cited by 9 later decisions
December 1958
most recently cited
Relationships
Relies on Gregory v. Helvering · Helvering v. Taylor · Helvering v. Clifford · Higgins v. Smith · Dobson 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Individuals carrying on business in partnership shall be liable for income tax only in their individual capacity.”
1 later decision quote this exact passage · from the concurrence
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.