Smith v. Commissioner’s Empirical Analysis
1937
Citation profile
1
cited by 1 later decisions
October 1939
most recently cited
Relationships
Applies 11 U.S.C. § 104 · 26 U.S.C. § 23 · 26 U.S.C. § 24 · 26 U.S.C. § 274
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.