Jenkins v. Smith’s Empirical Analysis
1937
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 4 later decisions — most recently May 1953
3 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 113 · 26 U.S.C. § 272 · 26 U.S.C. § 276
Relies on Brewster v. Gage · Bowers v. New York & Albany Lighterage Co. · Liverpool Steam Co v. Insurance Co of North America · Lyon v. Alley · Little Miami Co v. United States
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.