Smith v. Ethyl Corp.’s Empirical Analysis
1976
Citation profile
2 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 104 · 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 28 U.S.C. § 1332 (Class Action Fairness Act of 2005) · 42 U.S.C. § 406 (§ 206 of the Social Security Act of 1935) · 42 U.S.C. § 424A (§ 224 of the Social Security Act of 1935)
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Richardson v. Belcher · National Labor Relations Board v. C & C Plywood Corp. · Haughton v. Blackships, Inc. · Connecticut General Life Insurance v. Craton
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.