Smith v. Commissioner’s Empirical Analysis
1981
Citation profile
10
cited by 10 later decisions
December 2015
most recently cited
How this case has been cited
Cited by 10 later decisions — most recently December 2015
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 18 U.S.C. § 209 · 19 U.S.C. § 267 · 19 U.S.C. § 6
Relies on Bolling v. Sharpe · Personnel Administrator of Mass. v. Feeney · Cohan v. Commissioner · A. Magnano Co. v. Hamilton · United States v. Myers
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.