Smith v. Commissioner’s Empirical Analysis
1962
Citation profile
18 federal appellate · 2 district ·
How this case has been cited
Cited by 40 later decisions — most recently July 2020 · most notably Gaugler v. United States (1963), Carson v. United States (1963)
18 federal appellate · 2 district ·
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 Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Kaiser · Poyner v. Commissioner · United States v. Kasynski · Kuntz 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“out of affection, respect, admiration, charity or like impulses,”
6 later decisions quote this exact passage · from the majority““[djecision of the issue presented in these cases must be based ultimately on the application of the fact-finding tribunal’s experience with the mainsprings of human conduct to the totality of the facts in each case.””
2 later decisions quote this exact passage · from the majority“We must confess to some skepticism as to whether such a verbal mutation would be of any practical consequence. We take it that the proper criterion, established by decision here, is one that inquires what the basic reason for his conduct was in fact - the dominant reason that explains his action in making the transfer. Further than that we do not think it profitable to go. [Footnotes omitted.] It is clear from the evidence that the board of trustees of the Carver School took their action in declaring and making a”
1 later decision quote this exact passage · from the majority
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.