458 F. App'x 714 - Smith v. Commissioner’s Empirical Analysis
2012
Citation profile
2
cited by 2 later decisions
August 2015
most recently cited
Relationships
Applies 26 U.S.C. § 6015 · 26 U.S.C. § 6501 · 26 U.S.C. § 6512 · 26 U.S.C. § 7422 · 26 U.S.C. § 7482
Relies on Swift & Co. v. United States · Cavazos v. Smith · Mock v. T.G. & Y. Stores Co. · Tapper v. Commissioner of Internal Revenue · Wilderness Society v. Kane County
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.