Smith v. Commissioner’s Empirical Analysis
1945
Citation profile
3
cited by 3 later decisions
May 1964
most recently cited
Relationships
Applies 26 U.S.C. § 24
Relies on Bull v. United States · Humphrey v. Commissioner · Crawford v. Commissioner · McClellan 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.