Estate of Thompson v. Commissioner’s Empirical Analysis
1989
Citation profile
13 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently April 2015 · most notably Estate of Jung v. Commissioner (1993), Scott v. Jones (1992)
13 federal appellate · 1 district · 1 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
Applies 26 U.S.C. § 2032A · 26 U.S.C. § 2518
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Red Lion Broadcasting Co. v. Federal Communications Commission · Rowan Cos. v. United States · Estate of Cowser v. Commissioner · Israel-British Bank (London) Ltd. v. Federal Deposit Insurance
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We must give the statute a common sense interpretation, with an eye towards protecting the family farm and business as Congress intended.”
3 later decisions quote this exact passage · from the majority“[i]f a qualified heir disposes of any interest in qualified real property to any member of [her or] his family, such member shall thereafter be treated as the qualified heir with respect to such interest.”
2 later decisions quote this exact passage · from the dissent“[T]he estate tax can impose acute problems when the principal asset of the estate is equity in a farm or small business. Because assets are valued at their “highest and best use” rather than on the specific use to which the assets are being put and because these assets are illiquid, family members have been forced to sell farms and small businesses in order to pay the estate tax.”
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.