Howell v. Commissioner’s Empirical Analysis
1963
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently July 1984
1 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 26 U.S.C. § 148
Relies on T. T. Word Supply Co. v. Commissioner · R. D. Merrill Co. v. Commissioner · Rollestone Corp. v. Commissioner · Bynum v. Commissioner · Virginia Ice & Freezing Corp. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“marked contraction of corporate activity and a substantial reduction in corporate assets”
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.