Smith v. Commissioner’s Empirical Analysis
2013
Citation profile
7
cited by 7 later decisions
August 2020
most recently cited
Relationships
Applies 26 U.S.C. § 6213
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.