Howard v. Commissioner’s Empirical Analysis
1988
Citation profile
1
cited by 1 later decisions
April 1991
most recently cited
1 federal appellate ·
Relationships
Relies on Welch v. Helvering · Knetsch v. United States · Frank Lyon Co. v. United States · Neely v. Commissioner · Bixby 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the amount purportedly generated by the sale of the option and then supposedly used to develop the investor's mineral claim.”
1 later decision quote this exact passage · from the majority“[t]here is no reliable evidence in the record suggesting the exact nature of the advice, if any, obtained.”
1 later decision quote this exact passage · from the majority“were entered into by petitioners solely for tax benefits.”
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.