Smith v. Commissioner’s Empirical Analysis
1958
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently August 2000 · most notably Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. Cirillo (1963), Zaentz v. Commissioner (1979)
7 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 Achilli v. United States · Hunt v. Blackburn · Gano v. Commissioner · Arlette Coat Co. v. Commissioner · Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian Kilpatrick
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.