Howell v. Commissioner’s Empirical Analysis
175 F.2d 240 · 1949
Citation profile
49 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 152 later decisions — most recently July 2017 · most notably Otsuki v. Commissioner (1969), Boyett Et Ux. v. Commissioner of Internal Revenue (1953)
49 federal appellate · 2 district · 1 state decisions
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. § 275 · 26 U.S.C. § 276 · 26 U.S.C. § 51
Relies on Helvering v. Mitchell · Helvering v. Mitchell
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 152 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.””
6 later decisions quote this exact passage · from the majority““* * * The Tax Court, citing a former Tax Court opinion, held that where a husband files a joint return without objection of the wife, who fails to file a separate return, it will be presumed the joint return was filed with the tacit consent of the wife. * * *””
5 later decisions quote this exact passage · from the majority
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.