Fields v. Comm'r’s Empirical Analysis
1950
Citation profile
17
cited by 17 later decisions
December 2010
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently December 2010
1 federal appellate ·
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
Applies 26 U.S.C. § 117
Relies on Helvering v. Clifford · Corliss v. Bowers · Waterman v. Mackenzie · Griffiths v. Helvering · Independent Wireless Telegraph Co. v. Radio Corp.
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.