Commissioner v. Smith’s Empirical Analysis
136 F.2d 556 · 1943
Citation profile
16
cited by 16 later decisions
November 2015
most recently cited
7 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently November 2015
7 federal appellate ·
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 Gregory v. Helvering · Helvering v. Clifford · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Brown v. Commissioner of Internal Revenue
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.