United States v. Howard’s Empirical Analysis
855 F.2d 832 · 1988
Citation profile
11 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 19 later decisions — most recently December 2015
11 federal appellate · 1 district · 1 state decisions
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 18 U.S.C. § 1621 · 18 U.S.C. § 1623 · 26 U.S.C. § 7206
Relies on Glasser v. United States · Bonner v. City of Prichard · Huddleston v. United States · Santoni v. United States · Atlantic Richfield Co. v. Newman Oil Co.
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although revenue rulings do not have the force of law, they are entitled to respectful consideration, and are to be given weight as expressing the studied view of the agency whose duty it is to carry out the statute.”
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.