Smith v. Commissioner’s Empirical Analysis
1972
Citation profile
10
cited by 10 later decisions
April 2003
most recently cited
How this case has been cited
Cited by 10 later decisions — most recently April 2003
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. Court Holding Co · Kieselbach v. Commissioner · Watson v. Commissioner · Williams v. McGowan · Wolf v. Commonwealth
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.