Smith v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
Relationships
Relies on Golsen v. Commissioner · Invst Financial Group, Inc. v. Chem-Nuclear Systems, Inc. · Keegel v. Key West & Caribbean Trading Co. · United Coin Meter Company Inc v. Seaboard Coastline Railroad · Shepard Claims Service, Inc. v. William Darrah & Associates
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Setting Aside Default or Dismissal: For reasons deemed sufficient by the Court and upon motion expeditiously made, the Court may set aside a default or dismissal or the decision rendered thereon.”
1 later decision quote this exact passage“a reckless disregard for the petition he filed in the instant case and for the judicial proceedings he instituted by filing his petition.”
1 later decision quote this exact passage“no explanation or reason for the asserted difference between his net worth computation and respondent's”
1 later decision quote this exact passage
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.