Clarence K. Howe and Margaret C. Howe v. Commissioner of Internal Revenue’s Empirical Analysis
1987
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently June 2013
7 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 United States v. Ianniello · Wing v. Commissioner · Ward v. Commissioner · Maddrix v. Commissioner · Maddrix 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is not enough simply to say that because the note is non-recourse, any yearly payment is not required. Rather, the inquiry should be whether the failure to make a specified annual payment can result in the loss of all lease rights within the one year period.”
1 later decision quote this exact passage · from the majoritye.g. Irom v. Commissioner“to withhold their payments without penalty of forfeiture for over a year”
1 later decision quote this exact passage · from the majoritye.g. Irom 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.