Fielding v. Commissioner’s Empirical Analysis
1972
Citation profile
4
cited by 4 later decisions
September 1979
most recently cited
Relationships
Applies 26 U.S.C. § 117
Relies on Bingler v. Johnson · Proskey v. Commissioner · Ussery v. United States · Watson v. Commissioner · Evans 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.