Smith S, Inc. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that the affirmative misconduct requirement necessitates that the government employee’s misconduct is something more than negligence

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• In Re Darden
  E.D. Virginia· 1996-08-15· cited 5×
• United States v. Lancaster
  E.D. North Carolina· 1995-08-14· cited 3×

Cites

17 cases in this archive are cited by this case.

• Anderson v. Liberty Lobby, Inc.
  Supreme Court· 1986-06-25· cited 135,235×
• Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett
  Supreme Court· 1986-06-25· cited 119,442×
• Matsushita Electric Industrial Co., Ltd. v. Zenith Radio Corporation
  Supreme Court· 1986-03-26· cited 58,760×
• Heckler v. Community Health Services of Crawford County, Inc.
  Supreme Court· 1984-05-21· cited 1,449×
• Office of Personnel Management v. Richmond
  Supreme Court· 1990-08-13· cited 1,177×
• Unsecured Creditors' Committee of C-T of Virginia, Inc. v. United States
  Supreme Court· 1993-03-29· cited 111×
• John T. Kennedy v. United States of America, Third Party v. Harold C. Gatewood, Third Party
  Third Circuit· 1992-06-08· cited 97×
• Trw, Inc., and Horace A. Shepard v. The Federal Trade Commission
  Ninth Circuit· 1981-06-08· cited 79×
• Pestcoe v. Commissioner
  U.S. Tax Court· 1963-04-30· cited 46×
• Simons v. United States
  D. Connecticut· 1962-09-19· cited 22×
• Ralph L. Brutsche and Ingrid Brutsche v. Commissioner of Internal Revenue, Ruth L. Farley v. Commissioner of Internal Revenue
  Tenth Circuit· 1978-10-11· cited 19×
• Rowland v. United States
  W.D. Arkansas· 1970-07-28· cited 10×
• Calhoun v. United States
  W.D. Virginia· 1973-11-15· cited 7×
• Monongahela Valley Hospital, Inc. v. Sullivan
  Third Circuit· 1991-09-20· cited 6×
• United States v. Marshall C. Sasser
  Fourth Circuit· 1992-06-23· cited 5×
• Barnes Motor & Parts Company v. United States
  E.D. North Carolina· 1970-02-17· cited 5×
• United States v. Sasser
  D. South Carolina· 1991-05-31· cited 2×