Smith v. Commissioner

How courts have described this case

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

• taxpayer failed to appear at trial

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Donald G. Smith v. Commissioner of Internal Revenue
  Sixth Circuit· 1991-04-22· cited 126×
• Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue
  Second Circuit· 1990-03-26· cited 71×
• Coninck v. Commissioner
  U.S. Tax Court· 1993-06-01· cited 22×
• Brock v. Commissioner
  U.S. Tax Court· 1989-05-23· cited 13×
• The Coca-Cola Company and Subsidiaries v. Commissioner
  U.S. Tax Court· 2020-11-18
• Adams Challenge (UK) Limited
  U.S. Tax Court· 2021-01-21

Cites

35 cases in this archive are cited by this case; the 20 most cited are listed.

• Holland v. United States
  Supreme Court· 1955-01-31· cited 3,238×
• Vasquez v. Hillery
  Supreme Court· 1986-01-14· cited 1,638×
• Helvering v. Mitchell
  Supreme Court· 1938-03-07· cited 1,233×
• Helvering v. Hallock
  Supreme Court· 1940-01-29· cited 1,200×
• Burnet v. Coronado Oil & Gas Co.
  Supreme Court· 1932-04-11· cited 745×
• Robert W. Bradford v. Commissioner of Internal Revenue
  Ninth Circuit· 1986-08-06· cited 667×
• Arizona v. Rumsey
  Supreme Court· 1984-05-29· cited 589×
• City of Akron v. Akron Center for Reproductive Health, Inc.
  Supreme Court· 1983-06-15· cited 532×
• Au Bon Pain Corporation v. Artect, Inc., Douglas Kahn and Max Gordon
  Second Circuit· 1981-06-22· cited 503×
• McCoy v. Commissioner
  U.S. Tax Court· 1981-06-15· cited 276×
• Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-01-18· cited 275×
• Doncaster v. Commissioner
  U.S. Tax Court· 1981-08-11· cited 213×
• Bass v. Hoagland
  Fifth Circuit· 1949-01-18· cited 206×
• Paul J. Glick v. White Motor Company v. North American Rockwell Corp., (Third Party Defendant)
  Third Circuit· 1972-04-20· cited 185×
• James E. Threlkeld v. Commissioner of Internal Revenue
  Sixth Circuit· 1988-06-01· cited 170×
• Marshall v. Commissioner
  U.S. Tax Court· 1985-08-13· cited 168×
• Branerton Corp. v. Commissioner
  U.S. Tax Court· 1974-03-05· cited 165×
• Threlkeld v. Commissioner
  U.S. Tax Court· 1986-12-08· cited 156×
• Marcus v. Commissioner
  U.S. Tax Court· 1978-07-31· cited 139×
• Rechtzigel v. Commissioner
  U.S. Tax Court· 1982-07-26· cited 133×

Other cases named Smith v. Commissioner

96 other CourtListener records share this case name; the 50 most cited are listed.

• Smith v. Commissioner
  U.S. Tax Court· 1988-10-03· cited 72×
• Smith v. Commissioner
  U.S. Tax Court· 1991-01-15· cited 58×
• Smith v. Commissioner
  U.S. Tax Court· 1959-07-30· cited 51×
• Smith v. Commissioner
  U.S. Tax Court· 1978-08-14· cited 46×
• Smith v. Commissioner
  U.S. Tax Court· 1970-11-03· cited 41×
• Smith v. Commissioner
  Board of Tax Appeals· 1939-12-07· cited 36×
• Smith v. Commissioner
  U.S. Tax Court· 1976-06-29· cited 35×
• Smith v. Commissioner
  U.S. Tax Court· 1960-09-23· cited 33×
• Smith v. Commissioner
  U.S. Tax Court· 1984-04-30· cited 32×
• Smith v. Commissioner
  U.S. Tax Court· 1948-02-27· cited 27×
• Smith v. Commissioner
  U.S. Tax Court· 1958-10-08· cited 27×
• Smith v. Commissioner
  U.S. Tax Court· 1963-06-26· cited 27×
• Smith v. Commissioner
  Tenth Circuit· 2001-12-21· cited 25×
• Smith v. Commissioner
  U.S. Tax Court· 1971-05-12· cited 24×
• Smith v. Commissioner
  U.S. Tax Court· 1983-06-28· cited 23×
• Smith v. Commissioner
  Board of Tax Appeals· 1931-11-13· cited 23×
• Smith v. Commissioner
  U.S. Tax Court· 1960-02-11· cited 21×
• Smith v. Commissioner
  U.S. Tax Court· 1962-03-06· cited 20×
• Smith v. Commissioner
  U.S. Tax Court· 1972-10-18· cited 19×
• Smith v. Commissioner
  U.S. Tax Court· 1960-03-24· cited 16×
• Smith v. Commissioner
  U.S. Tax Court· 1945-01-16· cited 14×
• Smith v. Commissioner
  U.S. Tax Court· 1968-05-13· cited 14×
• Smith v. Commissioner
  U.S. Tax Court· 1981-11-30· cited 14×
• Smith v. Commissioner
  U.S. Tax Court· 1959-09-23· cited 12×
• Smith v. Commissioner
  U.S. Tax Court· 1954-03-24· cited 11×
• Smith v. Commissioner
  U.S. Tax Court· 1946-02-26· cited 11×
• Smith v. Commissioner
  U.S. Tax Court· 1948-08-16· cited 10×
• Smith v. Commissioner
  U.S. Tax Court· 1953-12-08· cited 10×
• Smith v. Commissioner
  Board of Tax Appeals· 1941-04-08· cited 10×
• Smith v. Commissioner
  U.S. Tax Court· 1976-04-28· cited 8×
• Smith v. Commissioner
  U.S. Tax Court· 1981-08-11· cited 8×
• Smith v. Commissioner
  U.S. Tax Court· 1989-06-28· cited 8×
• Smith v. Commissioner
  Fifth Circuit· 1995-09-25· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1945-06-27· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1973-05-23· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1974-05-30· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1947-12-18· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1989-09-28· cited 7×
• Smith v. Commissioner
  Board of Tax Appeals· 1939-05-18· cited 7×
• Smith v. Commissioner
  Third Circuit· 1934-03-14· cited 7×
• Smith v. Commissioner
  U.S. Tax Court· 1944-05-18· cited 6×
• Smith v. Commissioner
  U.S. Tax Court· 1968-10-02· cited 6×
• Smith v. Commissioner
  Fourth Circuit· 1933-10-03· cited 5×
• Smith v. Commissioner
  U.S. Tax Court· 1955-10-27· cited 4×
• Smith v. Commissioner
  U.S. Tax Court· 1971-08-31· cited 4×
• Smith v. Commissioner
  Board of Tax Appeals· 1928-03-29· cited 4×
• Smith v. Commissioner
  Board of Tax Appeals· 1930-12-17· cited 4×
• Smith v. Commissioner
  Board of Tax Appeals· 1931-07-14· cited 4×
• Smith v. Commissioner
  Board of Tax Appeals· 1933-01-31· cited 4×
• Smith v. Commissioner
  Ninth Circuit· 1944-05-25· cited 4×