Smith v. Commissioner’s Empirical Analysis
1933
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 3 later decisions — most recently August 1986
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 The President Directors and Company of the Bank of the United States v. Dandridge · Yale University v. Town of New Haven · City of Chicago v. University of Chicago · President & Fellows of Harvard College v. Assessors of Cambridge · Wilson 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.