Shearer v. Smyth’s Empirical Analysis
1953
Citation profile
12
cited by 12 later decisions
June 1961
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 117
Relies on Richards v. Commissioner · Ehrman v. Commissioner · Palos Verdes Corp. v. United States · Three States Lumber Co. v. Commissioner · Austin v. United States
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.