Heim v. Commissioner’s Empirical Analysis
1958
Citation profile
22 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 107 later decisions — most recently June 2020 · most notably Federbush v. Commissioner (1960), Estate of Hutchen Upshaw, Deceased, Ardenia Upshaw, Administratrix, and Ardenia Upshaw, Individually v. Commissioner of Internal Revenue, Estate of Hutchen Upshaw, Deceased, Ardenia Upshaw, Administratrix,petitioner-Appellant v. Commissioner of Internal Revenue (1969)
22 federal appellate · 1 district · 2 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. § 51
Relies on Universal Camera Corp. v. National Labor Relations Board · Halle v. Commissioner · Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue · Howell 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 107 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.”
2 later decisions quote this exact passage · from the majority“That petitioner, however, contends that whether or not a joint return has been filed is a factual question, the answer to which rests upon a determination of the intent of the taxpayer. The courts have so held. Payne v. United States, 8 Cir., 247 F. 2d 481, 484 ; McCord v. Granger, 3 Cir., 201 F. 2d 103 ; Bour v. Commissioner, 23 T.C. 237, 239 ; Calhoun v. Commissioner, 23 T.C. 4 .”
1 later decision 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.