Houlette v. Commissioner’s Empirical Analysis
1967
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently June 1998
2 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 Stolk v. Commissioner · Stolk v. Commissioner · Bayley v. Commissioner · Shaeffer v. Gilbert · Trisko 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““the facts and circumstances must be exceptional and unusual to permit the conclusion that a principal residence is being used by the taxpayer at the time of sale if he is not in possession thereof and occupying same at that time. * * * [ 48 T.C. 350, 354 .]””
2 later decisions quote this exact passage · from the majority“used by the taxpayer as his principal residence”
2 later decisions quote this exact passage“Generally, for property to be 'used by the taxpayer as his principal residence' within the meaning of section 1034(a), that taxpayer must physically occupy and live in the house.”
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.