Smith v. Commissioner’s Empirical Analysis
1963
Citation profile
21
cited by 21 later decisions
March 2012
most recently cited
2 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions — most recently March 2012
2 federal appellate · 1 district ·
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.
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.