Smith v. Commissioner’s Empirical Analysis
1991
Citation profile
34 federal appellate · 2 district ·
How this case has been cited
Cited by 123 later decisions — most recently November 2020 · most notably Hagaman v. Commissioner (1992), Baptiste v. Commissioner (1994)
34 federal appellate · 2 district ·
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
Applies 26 U.S.C. § 6653 · 26 U.S.C. § 6662 · 26 U.S.C. § 6665 · 26 U.S.C. § 7444 · 26 U.S.C. § 7453 · 26 U.S.C. § 7454 · 26 U.S.C. § 7460 · 26 U.S.C. § 7481
Relies on Welch v. Helvering · Holland v. United States · Link v. Wabash Railroad · Helvering v. Taylor · Vasquez v. Hillery
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 123 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has failed to plead or otherwise proceed”
7 later decisions quote this exact passage · from the majority“(a) Default. If any party has failed to plead or otherwise proceed as provided by these Rules or as required by the Court, then such party may be held in default by the Court either on motion of another party or on the initiative of the Court. Thereafter, the Court may enter a decision against the defaulting party, upon such terms and conditions as the Court may deem proper, or may impose such sanctions (see, e.g., Rule 104) as the Court may deem appropriate. The Court may, in its discretion, conduct hearings to ascertain whether a default has been committed, to determine the decision to be entered or the sanctions to be imposed, or to ascertain the truth of any matter. (b) Dismissal. For failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court or for other cause which the Court deems sufficient, the Court may dismiss a case at any time and enter a decision against the petitioner. The Court may, for similar reasons, decide against any party any issue as to which such party has the burden of proof, and such decision shall be treated as a dismissal for purposes of paragraphs (c) and (d) of this Rule. (c) Setting Aside Default or Dismissal For reasons deemed sufficient by the Court and upon motion expeditiously made, the Court may set aside a default or dismissal or the decision rendered thereon. (d) Effect of Decision on Default or Dismissal. A decision rendered upon a default or in consequence of a dismissal, other than a dismissal ”
2 later decisions quote this exact passage · from the majority“does not think well enough of his case to defend it where the government has the burden of proof, this Court should default him.”
2 later decisions quote this exact passage · from the concurrence
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.