Schmidt v. Commissioner’s Empirical Analysis
1970
Citation profile
1
cited by 1 later decisions
May 2007
most recently cited
Relationships
Applies 26 U.S.C. § 165
Relies on Lucas v. American Code Co. · Weiss v. Wiener · Dresser v. United States · Gowen v. Commissioner of Internal Revenue · Hyman v. Helvering
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.