Thoms v. Commissioner’s Empirical Analysis
1968
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 1991 · most notably Houston Chronicle Publishing Co. v. United States (1973), Marsh & McLennan, Inc. v. Commissioner (1969)
6 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 In Re the Accounting of Brown · Commissioner v. Killian · Thrifticheck Service Corp. v. Commissioner · 9 Wash. 2d 45 - J. L. Cooper & Co. v. Anchor Securities Co. · Thrifticheck Service Corp. 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No allowance will be permitted [for intangible capital assets] merely because, in the unsupported opinion of the taxpayer, the intangible asset has a limited useful life.”
2 later decisions quote this exact passage“a covenant (not to compete) has the function primarily of assuring the purchaser the beneficial enjoyment of the goodwill and the seller's list of expirations.”
2 later decisions 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.