Schmidt v. Commissioner’s Empirical Analysis
1964
Citation profile
9
cited by 9 later decisions
1
cited 1 times by the Supreme Court
March 1983
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 351
Relies on West Seattle National Bank v. Commissioner · Citizens Federal Savings & Loan Ass'n of Cleveland v. United States · Geyer, Cornell & Newell, Inc. v. Commissioner · West Seattle Nat'l Bank v. Commissioner · Calavo, Inc. 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.