Smith v. Commissioner’s Empirical Analysis
1989
Citation profile
6
cited by 6 later decisions
May 2004
most recently cited
Relationships
Relies on Holder v. United States · Miller v. Universal City Studios, Inc. · Weeks Dredging & Contracting, Inc. v. United States · Thompson v. Commissioner · Colorado Nat'l Bankshares, Inc. 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.