Fisher v. Commissioner’s Empirical Analysis
132 F.2d 383 · 1942
Citation profile
20 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 38 later decisions (2 by the Supreme Court) — most recently April 1977 · most notably Fondren v. Commissioner (1945), La Fortune v. Commissioner of Internal Revenue (1958)
20 federal appellate · 1 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on United States v. Pelzer · Helvering v. Hutchings · Ryerson v. United States · Rheinstrom v. Commissioner of Internal Revenue · Welch v. Paine
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.