Smith v. Commissioner’s Empirical Analysis
1976
Citation profile
2
cited by 2 later decisions
August 1981
most recently cited
Relationships
Applies 15 U.S.C. § 77 · 15 U.S.C. § 77L (§ 12 of the Securities Act of 1933) · 15 U.S.C. § 77Z (§ 26 of the Securities Act of 1933)
Relies on United Ates v. Skelly Oil Company · Arrowsmith v. Commissioner · Mitchell v. Commissioner · Anderson v. Commissioner · Mitchell 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.