Smith v. United States’s Empirical Analysis
319 F.2d 776 · 1963
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 10 later decisions — most recently October 2024
3 federal appellate · 1 district · 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
Applies 26 U.S.C. § 3403 · 26 U.S.C. § 4061
Relies on Indian Motocycle Co. v. United States · F. W. Fitch Co. v. United States · E. Albrecht & Son, Inc. v. Landy · U. S. Truck Sales Co. v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) In general. — If an article is— ***** (B) sold on consignment, ***** the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary or his delegate.”
1 later decision quote this exact passage“1. The term “national treatment” means treatment accorded within the territories of a Party upon terms no less favorable than the treatment accorded therein, in like situations, to nationals, companies, products, vessel or other objects, as the case may be, of such Party.”
1 later decision quote this exact passage“1. Products of either party shall be accorded, within the territories of the other Party, national treatment and most-favored nation treatment in all matters affecting internal taxation, sale, distribution, storage and use.”
1 later decision quote this exact passage
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.