Commissioner v. Thomas’s Empirical Analysis
84 F.2d 562 · 1936
Citation profile
4
cited by 4 later decisions
December 1939
most recently cited
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 51
Relies on Gummey v. Commissioner · Commissioner v. Brumder
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income.”
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.