Smith v. Commissioner’s Empirical Analysis
1944
Citation profile
11
cited by 11 later decisions
1
cited 1 times by the Supreme Court
1
states following
May 1985
most recently cited
1 state decisions
How this case has been cited
Cited by 11 later decisions (1 by the Supreme Court) — most recently May 1985
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
Relies on Welch v. Helvering · Geneva Cooperage Co. v. Brown · Appeal of Independent Brewing Co. · Miller v. Commissioner · Dahlinger 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.