Smith v. Commissioner’s Empirical Analysis
1927
Citation profile
4
cited by 4 later decisions
January 1974
most recently cited
2 federal appellate ·
Relationships
Relies on New York Trust Co. v. Eisner · Keith v. Johnson · Olcott v. . Baldwin · In re the Estate of Nichols · 7 Mills Surr. 538 - In re the Appraisal Under the Transfer Tax Acts of the Property of Shields
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.