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.

• lying to revenue agent about number of bank accounts evidences fraud

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Vannaman v. Commissioner
  U.S. Tax Court· 1970-05-18· cited 109×

Cites

4 cases in this archive are cited by this case.

• Rogers v. Commissioner of Internal Revenue
  Sixth Circuit· 1940-05-08· cited 166×
• Rogers v. Commissioner
  Board of Tax Appeals· 1938-07-12· cited 85×
• Cohen v. Commissioner of Internal Revenue
  Tenth Circuit· 1949-07-26· cited 79×
• Madeline v. Smith v. United States
  Sixth Circuit· 1956-12-12· cited 8×