Smith v. Commissioner’s Empirical Analysis
1955
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently June 1982
1 federal appellate ·
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
Relies on Albright v. United States · McDonald v. Commissioner of Internal Revenue · Fox v. Commissioner · Fawn Lake Ranch Co. v. Comm'r · Flato v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The determination of which animals, if any, were held by the petitioners for breeding purposes is essentially a question of fact,”
1 later decision quote this exact passage
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.