Supreme Court of the United States, 1953

Commissioner v. Smith

Supreme Court of the United States · Decided May 18, 1953

345 U.S. 961; 73 S. Ct. 935 (United States Reports)

Cases that cite this one

1 later published case cites this decision.

First National Bank v. United States (United States District Court for the Southern District of Florida 1964)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

ante, p. 278;

ante, p. 295;

ante, p. 922;

ante, p. 934;

ante, p. 923;

ante, p. 926;

ante, p. 935;

ante, p. 928;

ante, p. 912;

ante, p. 928;

ante, p.929; and

ante, p. 930. Petitions for rehearing denied.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.