Kingan & Co. v. Smith’s Empirical Analysis
1936
Citation profile
4
cited by 4 later decisions
1
states following
October 1943
most recently cited
2 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 21 · 26 U.S.C. § 23
Relies on M'Culloch v. State of Maryland · Flint v. Stone Tracy Co. · Brushaber v. Union Pacific Railroad · United States v. Butler · United States v. Grimaud
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.