Smith v. Commissioner’s Empirical Analysis
69 F.2d 911 · 1934
Citation profile
6
cited by 6 later decisions
August 1967
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently August 1967
3 federal appellate ·
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
Applies 26 U.S.C. § 2701
Relies on Little Four Oil & Gas Co. v. Lewellyn
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.