Smith v. Westover’s Empirical Analysis
1954
Citation profile
1
cited by 1 later decisions
September 1959
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Miller v. Commissioner · Harkness v. Commissioner · Parker v. Westover · Toor v. Westover
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.