Arden S. Heverly and Sophia S. Heverly v. Commissioner of Internal Revenue’s Empirical Analysis
1980
Citation profile
3 federal appellate · 2 district · 2 state decisions
Relationships
Applies 26 U.S.C. § 112
Relies on Lewis v. United States · Cardillo v. United States · Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · Helvering v. Southwest Consolidated Corp.
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“other decisions relevant to this issue are not controlling precedents in this circuit, but are influential to the extent that their reasoning is persuasive.”
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.