Smail v. Commissioner’s Empirical Analysis
1973
Citation profile
3
cited by 3 later decisions
February 1996
most recently cited
Relationships
Relies on Carpenter v. United States · Pfaff v. Commissioner · Smith v. Commissioner · O'Connor v. Commissioner · Nammack v. Commissioner
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.
“(1) Dollar limit— (A) Except as provided in subparagraph (B), the deduction under subsection (a) shall not exceed $600 for any taxable year. (B) The $600 limit of subparagraph (A) shall be increased (to an amount not above $900) by the amount of expenses incurred by the taxpayer for any period during which the taxpayer had 2 or more dependents.”
1 later decision quote this exact passage“(A) shall not be allowed unless the taxpayer and his spouse file a joint return for the taxable year, and (B) shall be reduced by the amount (if any) by which the adjusted gross income of the taxpayer and his spouse exceeds $6,000.”
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.