Smith v. Henslee’s Empirical Analysis
173 F.2d 284 · 1949
Citation profile
2
cited by 2 later decisions
January 1957
most recently cited
Relationships
Applies 26 U.S.C. § 182 · 26 U.S.C. § 188
Relies on Commissioner v. Tower · United States v. Anderson · Lusthaus v. Commissioner · Reinecke v. Spalding · Guaranty Trust Co of New York v. Commissioner of Internal Revenue
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.