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← 83 TC 702 - Smith v. Commissioner

Smith v. Commissioner’s Empirical Analysis

1984

Citation profile

5
cited by 5 later decisions
August 1985
most recently cited

1 federal appellate ·

Relationships

Applies 22 U.S.C. § 3611 · 22 U.S.C. § 3646 · 22 U.S.C. § 3657 · 5 U.S.C. § 5921

Relies on Cox v. Northwest Airlines, Inc. · Kolovrat v. Oregon · Roberts v. Commissioner · Benz v. Commissioner · Boyer v. Commissioner

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “all the rights, power and authority within the [Canal] zone * * * which the United States would possess and exercise if it were the sovereign.”
    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.