Thompson v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 72 later decisions — most recently December 2009 · most notably Beard v. Commissioner (1981), Wright v. Commissioner (1974)
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 Bardwell v. Commissioner · Shula v. Shula · Bardwell v. Commissioner · McDaniel v. McDaniel · Ryker 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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Where the wife has property of her own, such provisions appearing in a separation agreement or divorce decree are often regarded as persuasive that payments to the wife represent a property settlement rather than support payments.”
1 later decision quote this exact passage“Alimony in Indiana: Traditional Concepts v. Benefit to Society,”
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.