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.

• interest as compensation for delay in payment
• interest as compensation for delay in payment

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Kovacs v. Commissioner
  U.S. Tax Court· 1993-02-24· cited 68×
• Midkiff v. Commissioner
  U.S. Tax Court· 1991-05-22· cited 34×
• Aames v. Commissioner
  U.S. Tax Court· 1990-02-28· cited 29×
• Graphic Press, Inc. v. Commissioner
  U.S. Tax Court· 1973-08-07· cited 14×
• Asjes v. Commissioner
  U.S. Tax Court· 1980-08-07· cited 9×

Cites

8 cases in this archive are cited by this case.

• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Kieselbach v. Commissioner
  Supreme Court· 1943-01-04· cited 132×
• Watson v. Commissioner
  Supreme Court· 1953-06-15· cited 98×
• Williams v. McGowan
  Second Circuit· 1945-12-20· cited 93×
• Wolf v. Commonwealth
  Supreme Court of Pennsylvania· 1961-05-02· cited 39×
• Frontage, Inc. v. Allegheny County
  Supreme Court of Pennsylvania· 1960-06-03· cited 20×
• Moffat Appeal
  Supreme Court of Pennsylvania· 1960-06-03· cited 13×
• Lehigh Valley Trust Co. v. Pennsylvania Turnpike Commission
  Supreme Court of Pennsylvania· 1960-06-29· cited 9×