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← 4 TC 494 - Fitzgerald v. Commissioner

Fitzgerald v. Commissioner’s Empirical Analysis

1944

Citation profile

5
cited by 5 later decisions
January 1995
most recently cited

How this case has been cited

Cited by 5 later decisions — most recently January 1995

20194419501960197019801990decided

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 Irwin v. Gavit · Helvering v. Fitch · Helvering v. Fuller · Pearce v. Commissioner · Princess Lida 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.