Howlett v. Commissioner’s Empirical Analysis
1971
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently October 2012 · most notably Estate of Franklin v. Commissioner (1975), Landry v. Commissioner (1986)
6 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 First National Bank v. Dickinson · Gilman v. Commissioner · Gilman v. Commissioner · Williams v. Commissioner · Williams 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an existing, unconditional, and legally enforceable obligation for the payment of a principal sum.”
3 later decisions quote this exact passage“all interest paid or accrued within the taxable year on indebtedness.”
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.