Smith v. Commissioner’s Empirical Analysis
1968
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently May 1980
4 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 Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Priebe & Sons, Inc. v. United States · Sun Printing Publishing Association v. William L Moore · United States v. Bethlehem Steel Co. · Gideon v. Cochran
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.