Fraser v. Commissioner’s Empirical Analysis
1975
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 4 later decisions — most recently November 1993
1 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 1234
Relies on Commissioner v. LoBue · Van Hoff v. Redevelopment Agency of San Francisco · Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold · Nat Holt and Blanche Holt, Husband and Wife v. Commissioner of Internal Revenue · Commissioner v. McCue Bros. & Drummond, Inc.
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.