Smith v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 37 later decisions (1 by the Supreme Court) — most recently December 1997 · most notably United States v. Generes (1972), Putoma Corp. v. Commissioner (1976)
2 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 Golsen v. Commissioner · Whipple v. Commissioner · Trent v. Commissioner · Millsap v. Commissioner · George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal Revenue
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any debt which becomes worthless within the taxable year.”
1 later decision quote this exact passagee.g. Cho 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.