Smith v. Commissioner’s Empirical Analysis
1948
Citation profile
1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently June 1981
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
Relies on Hughes v. Commissioner
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“fires, storms, shipwreck, or other casualty, or from theft.”
2 later decisions quote this exact passage“was of similar character to a fire storm, or a shipwreck,”
1 later decision quote this exact passage“not compensated for by insurance or otherwise,”
1 later decision quote this exact passage
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.