Fayen v. Commissioner’s Empirical Analysis
1960
Citation profile
5
cited by 5 later decisions
February 1977
most recently cited
Relationships
Applies 26 U.S.C. § 23
Relies on Commissioner of Internal Revenue v. Heininger · Higgins v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · McDonald 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.