82 F. Supp. 42 - Plaut v. Smith’s Empirical Analysis
1949
Citation profile
6
cited by 6 later decisions
2
states following
November 1966
most recently cited
2 federal appellate · 2 state decisions
Relationships
Applies 26 U.S.C. § 811
Relies on Bank of California, National Ass'n v. Commissioner · Mahler v. Commissioner · Williams v. Commissioner · In re the Transfer Tax upon the Estate of Dupignac · D. N. & E. Walter & Co. 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.