Smith v. Manning’s Empirical Analysis
1950
Citation profile
2
cited by 2 later decisions
May 1951
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Dobson v. Commissioner · Bogardus v. Commissioner · Noel v. Parrott · Sportwear Hosiery Mills v. Commissioner · Cunningham 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.