Thomas v. United States’s Empirical Analysis
531 F.2d 746 · 1976
Citation profile
20 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 38 later decisions — most recently August 2005 · most notably Securities & Exchange Commission v. First Financial Group of Texas, Inc. (1981), Attorney General of United States v. Irish People Inc (1982)
20 federal appellate · 3 district · 3 state decisions
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 Boyd v. United States · Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. Rogers · United States v. United States Coin & Currency · Pizzarello v. United States · Lucia v. United States
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Taxpayer's first contention that the district court should have held an evidentiary hearing and/or oral argument on the motion is without merit. All the essential facts were of record.”
1 later decision quote this exact passage · from the majority“sanction of last resort, applicable only in extreme circumstances.”
1 later decision quote this exact passage · from the majority“calculate its assessment in any manner its agents choose.”
1 later decision quote this exact passage · from the majority
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.