Howard v. Commissioner’s Empirical Analysis
1951
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently June 1998 · most notably Baer v. Commissioner (1952), Lewis v. Commissioner (1958)
8 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
Applies 10 U.S.C. § 1567
Relies on Commissioner of Internal Revenue v. Heininger · Kornhauser v. United States
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The contention that such expenditures are allowable as expenses of retaining income previously earned leaves us unmoved.”
1 later decision quote this exact passagee.g. Baer 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.