153 F. App'x 449 - Smith v. Commissioner’s Empirical Analysis
2005
Citation profile
1
cited by 1 later decisions
October 2006
most recently cited
Relationships
Applies 26 U.S.C. § 6011 (Interest Equalization Tax Extension Act of 1967) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6212 · 26 U.S.C. § 6654 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Hughes · Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue · Nestor v. Comm'r · Roat 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.