Smith v. Commissioner’s Empirical Analysis
1951
Citation profile
6
cited by 6 later decisions
July 1956
most recently cited
1 federal appellate ·
Relationships
Relies on United States v. East Side Canal & Irrigation Co. · Dauwalter v. Commissioner · Cox v. Commissioner · Fairbanks v. Commissioner · Walsh 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.