Smith v. Commissioner’s Empirical Analysis
1988
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 96 later decisions — most recently November 2020 · most notably Smith v. Commissioner (1991), Douge v. Commissioner (1990)
4 federal appellate ·
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
Relies on Bass v. Hoagland · Au Bon Pain Corp. v. Artect, Inc. · Rechtzigel v. Commissioner · Rechtzigel v. Commissioner · Gordon 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 96 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The words "otherwise defend” refer to the interposition of various challenges to such matters as service, venue, and the sufficiency of the prior pleading, any of which might prevent a default if pursued in the absence of a responsive pleading.”
2 later decisions quote this exact passage · from the dissent
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.