Smith v. Commissioner’s Empirical Analysis
1959
Citation profile
48
cited by 48 later decisions
November 1995
most recently cited
How this case has been cited
Cited by 48 later decisions — most recently November 1995 · most notably Stone v. Commissioner (1971), Vannaman v. Commissioner (1970)
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. § 145
Relies on Rogers v. Commissioner of Internal Revenue · Cohen v. Commissioner · Rogers v. Commissioner · Vassallo v. Commissioner · Alleghany Corp. v. Breswick & Co.
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.