Smith v. Commissioner’s Empirical Analysis
1970
Citation profile
8
cited by 8 later decisions
December 1983
most recently cited
Relationships
Applies 7 U.S.C. § 1281 (Agricultural Act of 1948) · 7 U.S.C. § 1342 · 7 U.S.C. § 1343 · 7 U.S.C. § 1344 · 7 U.S.C. § 1346 · 7 U.S.C. § 1421 (Agricultural Act of 1949)
Relies on United States v. Akin · Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal Revenue · Nachman v. Commissioner · Livingood v. Commissioner · 280 F. Supp. 854 - Brown v. United States
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.