15 Utah 2d 29 - Fitzpatrick v. State Tax Commission’s Empirical Analysis
1963
Citation profile
6
cited by 6 later decisions
3
states following
October 1974
most recently cited
6 state decisions
Relationships
Applies 26 U.S.C. § 22
Relies on Simpson v. United States · Bausch's Estate v. Commissioner · 12 Utah 2d 42 - Olson Construction Company v. State Tax Commission · Poorman v. Commissioner of Internal Revenue · Nickelsburg 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.