Thompson v. Commissioner’s Empirical Analysis
1980
Citation profile
142 federal appellate · 2 district ·
How this case has been cited
Cited by 206 later decisions — most recently March 2023 · most notably Zmuda v. Commissioner (1984), Allen v. Commissioner (1991)
142 federal appellate · 2 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
Relies on United States v. United States Gypsum Co. · Parklane Hosiery Co. v. Shore · Commissioner of Internal Revenue v. Duberstein D Stanton · Knetsch v. United States · United States v. Basye
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 206 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The general rule is that appellants cannot raise a new issue for the first time in their reply briefs.”
11 later decisions quote this exact passage · from the concurrence“'The expertise that the Tax Court brings to bear in its consideration of these complex factual situations provides ... further reason to defer to its conclusion.'”
3 later decisions quote this exact passage · from the concurrence“the application of any legalistic formula.”
3 later decisions 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.