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← 4 BTA 385 - Smith v. Commissioner

Smith v. Commissioner’s Empirical Analysis

1926

Citation profile

10
cited by 10 later decisions
July 1949
most recently cited

1 district ·

How this case has been cited

Cited by 10 later decisions — most recently July 1949

1 district ·

40192619301940decided

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

Relies on Weaver v. Commissioner

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.