Smith v. Commissioner’s Empirical Analysis
1981
Citation profile
1
cited by 1 later decisions
April 1997
most recently cited
Relationships
Applies 26 U.S.C. § 7456 · 42 U.S.C. § 4601 (Uniform Relocation Act)
Relies on Shanahan v. Commissioner · Estate of Bryan 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.