Smith v. Commissioner’s Empirical Analysis
1967
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently August 2005
7 federal appellate ·
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
Relies on Burnet v. Logan · Arrowsmith v. Commissioner · Hale v. Helvering · Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue · Osenbach 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The 'net payment' approach utilized by petitioners has not been questioned by respondent.”
1 later decision quote this exact passage · from the majoritye.g. Brooks v. Comm'r
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.