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.

• noting that required elements must be proven \for each separate [travel] expenditure\
• taxpayer substantiated business mileage by producing schedule of his business travel that listed city and State he traveled to and from and dates of travel

Source: CourtListener parenthetical corpus (CC0).

Cites

4 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Zimmerman v. Commissioner
  U.S. Tax Court· 1978-12-11· cited 94×
• Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States
  Fifth Circuit· 1975-11-07· cited 78×
• Dowell v. United States
  N.D. Texas· 1974-01-30· cited 8×