¶3Smith
v.
C.I.R.
¶485-1774
¶5United States Court of Appeals,
District of Columbia Circuit.
¶612/8/86
¶7U.S.T.C. 84 T.C. 889
¶8AFFIRMED
805 F.2d 1073
Docket 85-1774
Smith v. C.I.R
U.S. Courts of Appeals
12/8/86
U.S. Courts of Appeals · decided 1986-12-08
Relies on Smith v. Commissioner · Natural Resources Defense Council v. Thomas · United States v. Davidson
Good law ✅— No negative treatment on recordhow we know
Decided 1986-12-08
How this case has been cited
Cited by 30 later decisions — most recently August 2019 · most notably Smith v. Commissioner (1988), Melvin v. Commissioner (1987)
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.
View the full empirical analysis of this case →