Smithsi v. Commissioner’s Empirical Analysis
1981
Citation profile
1
cited by 1 later decisions
August 1984
most recently cited
Relationships
Relies on Automobile Club of Mich. v. Commissioner · Demirjian v. Commissioner · Commissioner of Internal Revenue V. Miller · Miller v. Commissioner · Demirjian v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“rule for individuals who, prior to enactment of the bill, attempted to make a rollover contribution but failed to transfer the entire amount of the distribution. Such persons are allowed to make a rollover contribution of any portion of the distribution to an IRA or to a qualified retirement plan on or before December 31, 1978 or 60 days after enactment of the amendment, whichever is later. The”
1 later decision quote this exact passage“taxable years beginning after December 31, 1974”
1 later decision quote this exact passage“PARTIAL ROLLOVERS OF LUMP SUM DISTRIBUTIONS”
1 later decision quote this exact passage
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.