C. F. Smith Co. v. Commissioner’s Empirical Analysis
1954
Citation profile
1
cited by 1 later decisions
February 1972
most recently cited
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 23
Relies on Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De Filipinas · C. F. Mueller Co. v. Commissioner · Twin City Tile & Marble Co. v. Commissioner · Joseph B. Eastman Corp. v. Commissioner · Donor Realty Corp. v. Commissioner
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.