Calhoun v. Commissioner’s Empirical Analysis
1954
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently October 1990 · most notably Heim v. Commissioner (1958), Brown v. Commissioner (1955)
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 Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue · Howell v. Commissioner · Howell v. Commissioner · Stone v. Commissioner · Kann 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 27 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.”
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.