Fountain v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 61 later decisions — most recently September 2020 · most notably Stemkowski v. Commissioner (1981), McKelvy v. United States (1973)
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 United States v. E. I. du Pont de Nemours & Co. · Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal Revenue · Michael Flynn Mfg. Co. v. Commissioner · Anthony P. Miller, Inc. v. Commissioner · Hyland 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.