Smith v. Commissioner’s Empirical Analysis
142 F.2d 818 · 1944
Citation profile
4
cited by 4 later decisions
2
cited 2 times by the Supreme Court
March 1953
most recently cited
1 federal appellate ·
Appellate journey
Relationships
Relies on Crowell v. Commissioner · Bothwell v. Commissioner · Commissioner of Internal Revenue v. Van Vorst · Hawke v. Commissioner · Connolly's Estate 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.