Smith v. Commissioner’s Empirical Analysis
1941
Citation profile
9
cited by 9 later decisions
October 1963
most recently cited
4 federal appellate ·
Relationships
Relies on Deputy v. du Pont · Higgins v. Commissioner · Seatree v. Commissioner · Dart v. Commissioner · Terbell 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.