Howell v. Commissioner’s Empirical Analysis
140 F.2d 765 · 1944
Citation profile
10
cited by 10 later decisions
November 1994
most recently cited
4 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently November 1994
4 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. § 117
Relies on Helvering v. San Joaquin Fruit & Investment Co. · McFeely v. Commissioner · Norman v. Wilson
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.