Smith v. Commissioner’s Empirical Analysis
1974
Citation profile
5
cited by 5 later decisions
December 1999
most recently cited
Relationships
Relies on Whipple v. Commissioner · Putnam v. Commissioner · Burnet v. Clark · United States v. Generes · Dalton v. Bowers
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“tangible evidence of any effort to promote and sell these corporations to customers.”
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.