Smith v. Comm'r’s Empirical Analysis
1973
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently May 2019
4 federal appellate · 1 district ·
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 Cohan v. Commissioner · Orr v. United States · Seed v. Commissioner · Mitchell v. Commissioner · Tate 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“but was an undertaking which was approved, encouraged, and aided by his local church. Nothing in section 170 or in section 1.170-2(a)(2) [now sec. 1.170A-1(g) ] of the regulations, quoted above, suggests that, as a condition to the deductibility of unreimbursed, service-related expenses, the services must be performed under the control or supervision of the charitable organization. Indeed, the illustrations in the above regulation suggest the contrary and indicate that the expenses need be only”
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.