Comer v. Davis’s Empirical Analysis
107 F.2d 355 · 1939
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 141 · 26 U.S.C. § 162 · 26 U.S.C. § 22 · 28 U.S.C. § 41
Relies on Lucas v. Earl · Blair v. Commissioner · Poe v. Seaborn · Burnet v. Leininger · Hoeper v. Tax Commission
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well established that earned income is taxable to those who earn it.”
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.