Smith v. Commissioner’s Empirical Analysis
1976
Citation profile
28
cited by 28 later decisions
1
cited 1 times by the Supreme Court
March 1988
most recently cited
6 federal appellate ·
Relationships
Relies on Enoch v. Commissioner · Courtney v. Commissioner · W. W. Windle Co. v. Commissioner · Robinson v. Commissioner · Budd International Corp. 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“when a stockholder surrenders part of his stock to improve the financial condition of the corporation he sustains a deductible loss, measured by the basis of the stock surrendered, less the resulting improvement in the value of the stock retained.”
1 later decision quote this exact passagee.g. Fink v. Commissioner
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.