Smith v. Commissioner’s Empirical Analysis
1968
Citation profile
1
cited by 1 later decisions
December 1969
most recently cited
Relationships
Relies on Heman v. Commissioner · Keefe v. Cote · Heman v. Commissioner · Kerr v. Commissioner · Kerr 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.