Smith v. Commissioner’s Empirical Analysis
1976
Citation profile
1
cited by 1 later decisions
August 1979
most recently cited
Relationships
Relies on Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · De Moss v. United States · Merritt v. Commissioner · William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue
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.