Public-domain · open source
OpenJurist
← 7 TC 921 - Thorp v. Commissioner

Thorp v. Commissioner’s Empirical Analysis

1946

Citation profile

12
cited by 12 later decisions
June 1958
most recently cited

3 federal appellate ·

Relationships

Relies on Sanford's Estate v. Commissioner of Internal Revenue · Porter v. Commissioner · Reinecke v. Smith · Commissioner of Internal Revenue v. Holmes' Estate · Helvering v. Helmholz

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.