State Tax Commission v. Smith’s Empirical Analysis
1954
Citation profile
3
cited by 3 later decisions
1
states following
April 1965
most recently cited
3 state decisions
Relationships
Relies on Tax Commissioner v. Putnam · Osgood v. Tax Commissioner · Brown v. Commissioner of Corporations & Taxation · Van Heusen v. Commissioner of Corporations & Taxation · Commissioner of Corporations & Taxation v. Fopiano
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.