Howkins v. Commissioner’s Empirical Analysis
1968
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently February 2010
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 Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Wells v. Simonds Abrasive Co. · De Stuers v. Commissioner · Trust of Welsh 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to the extent that any of such items constitute gross income from sources within the United States.”
2 later decisions quote this exact passage“other fixed or determinable annual or periodical gains, profits, and income”
2 later decisions quote this exact passage“Yet, in order to defeat his obligation under the withholding provisions of section 1441 , petitioner argues that the alimony payments were not”
1 later decision quote this exact passagee.g. Lamm v. Commissioner
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.