Smith v. Commissioner’s Empirical Analysis
1967
Citation profile
1
cited by 1 later decisions
November 1971
most recently cited
Relationships
Relies on Cotnam v. Commissioner · Commissioner v. Smith · Smith v. Commissioner · Cotnam v. Commissioner · Crews Oil Company v. The Superior Oil Company
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.