Smith v. Commissioner’s Empirical Analysis
1939
Citation profile
5
cited by 5 later decisions
2
cited 2 times by the Supreme Court
September 1987
most recently cited
How this case has been cited
Cited by 5 later decisions (2 by the Supreme Court) — most recently September 1987
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 Gregory v. Helvering · Lucas v. Earl · United States v. Murdock · Corliss v. Bowers · United States v. Phellis
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.