Smith v. Commissioner’s Empirical Analysis
1978
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently February 2002 · most notably Bokum v. Commissioner (1990), Jonson v. Comm'r (2002)
1 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
Relies on Braunfeld v. Gibbons · Interstate Circuit, Inc. v. City of Dallas · Lee v. United States · United States v. Davis · Wall v. United States
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[sjection 6013(e) was [not] designed to abate joint and several liability where the lack of knowledge of the omitted income is predicated on mere ignorance of the legal tax consequences of transactions the facts of which are either in the possession of the spouse seeking relief or reasonably within his reach. [W]e find there is no inequity in this case. As we see it, the omission here resulted not from any concealment, overreaching, or any other wrongdoing on behalf of the husband, though we appreciate that the “innocent spouse” provisions do not specifically require wrongdoing in order to be brought into play.”
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.