Howe v. Commissioner’s Empirical Analysis
1930
Citation profile
5
cited by 5 later decisions
March 1937
most recently cited
Relationships
Relies on Metcalf & Eddy v. Mitchell · Hall v. Wisconsin · Howard v. Commissioner · Spelman 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fact that the duties of a particular position or governmental function do not depend on contract is itself one of the criteria that it is a public office.”
1 later decision quote this exact passage“A public office is not the same thing as a contract, and one contracting with the government is in no just and proper sense an officer of the government.”
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.