Fields v. Granquist’s Empirical Analysis
1955
Citation profile
4
cited by 4 later decisions
July 1967
most recently cited
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 23
Relies on Farry v. Commissioner · Carl Marks & Co. v. Commissioner · Latimer-Looney Chevrolet, Inc. v. Commissioner · W. R. Stephens Co. v. Commissioner
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.