Howell v. Commissioner’s Empirical Analysis
1948
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 107 later decisions — most recently July 2017 · most notably Otsuki v. Commissioner (1969), Boyett Et Ux. v. Commissioner of Internal Revenue (1953)
5 federal appellate ·
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 Helvering v. Mitchell · Burnet v. Houston · L. Schepp Co. v. Commissioner · Helvering v. Janney · Hague v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 107 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of a husband and wife living together the income of each (even though one has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the liability with respect to the tax shall be joint and several. * * *”
1 later decision quote this exact passage“where a husband filed a joint return, without objection of the wife, who failed to file a separate return, it will be presumed the joint return was filed with the tacit consent of the wife,”
1 later decision quote this exact passage“the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.”
1 later decision quote this exact passage
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.