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327 U.S. 804

Docket No. 912.

Smart v. Commissioner

Supreme Court of the United States

Decided April 22, 1946.

Supreme Court of the United States · decided 1946-04-22

1 counsel of record

Good law ✅— No negative treatment on recordhow we know

Decided 1946-04-22

How this case has been cited

Cited by 48 later decisions — most recently July 2009 · most notably Hess v. Dumouchel Paper Co. (1966), Clayman v. Goodman Properties, Inc. (1973)

11 federal appellate · 3 district · 14 state decisions

2201946195019601970198019902000decided

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.

View the full empirical analysis of this case →

¶1Julius L. Neidle for petitioner. Solicitor General Mc-Grath, Sewall Key and Helen R. Carloss for respondent.

¶2Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

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