Smith v. Commissioner’s Empirical Analysis
1955
Citation profile
1
cited by 1 later decisions
February 1961
most recently cited
Relationships
Relies on United States Trust Co of New York v. Commissioner of Internal Revenue · Thompson v. Commissioner
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.