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← 566 SW2D 521 - Howard v. United States

Howard v. United States’s Empirical Analysis

1978

Citation profile

22
cited by 22 later decisions
1
states following
May 2020
most recently cited

11 state decisions

How this case has been cited

Cited by 22 later decisions — most recently May 2020

11 state decisions

140197819801990200020102020decided

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. § 6321 (Federal Tax Lien Act of 1966) · 26 U.S.C. § 6323

Relies on Aquilino v. United States · Morgan v. Commissioner · United States v. Bess · United States v. Mitchell · Meyer v. United States

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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““Absent a bona fide dispute as to tax liability, we do not look with favor upon technical objections which, if sustained, would frustrate the government in the collection of tax revenues. This record does not reflect a bona fide defense to the claims asserted by the government.””
    1 later decision quote this exact passage
    e.g. Stratton v. Jackson
  2. “[T]he Laws of the United States ... shall be the supreme Law of the Land; and the Judges in every State shall be bound thereby, any Thing in the Constitution or Laws of any State to the Contrary notwithstanding.”
    1 later decision quote this exact passage
    e.g. Mills v. United States (In Re Mills)
  3. ““To authenticate an instrument for registration, its execution shall be acknowledged by the maker, or proved by two (2) subscribing witnesses, at least."”
    1 later decision quote this exact passage · from the concurrence
    e.g. Copas v. Tidwell

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.