Davison v. Commissioner’s Empirical Analysis
1996
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently June 2016
2 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
Applies 26 U.S.C. § 163
Relies on Minnesota Tea Co. v. Helvering · Don Williams Company v. Commissioner of Internal Revenue · Eckert v. Burnet · Helvering v. Price · Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“interest paid ... within the taxable year on indebtedness,”
1 later decision quote this exact passage“postpone, rather than pay, the interest.”
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.