Public-domain · open source
OpenJurist
← 148 F. Supp. 536 - Sheerr v. Smith

148 F. Supp. 536 - Sheerr v. Smith’s Empirical Analysis

1957

Citation profile

2
cited by 2 later decisions
November 1957
most recently cited

2 federal appellate ·

Relationships

Applies 26 U.S.C. § 704

Relies on Helvering v. Horst · Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · Commissioner v. Tower · Helvering v. Eubank

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.