Smith v. United States’s Empirical Analysis
478 F.2d 398 · 1973
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 25 later decisions — most recently March 2016 · most notably Boulez v. Commissioner (1987), Capitol Fed. Sav. & Loan Ass'n v. Commissioner (1991)
12 federal appellate · 2 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6532
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Ellington v. Blumstein · Luhring v. Glotzbach · The Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased v. United States of America, the Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross v. United States of America, Defendant-Cross · Rosenberg 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the provisions of the Statement of Procedural Rules are merely directory, and not mandatory”
1 later decision quote this exact passage · from the majority
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.