Davisson v. Commissioner’s Empirical Analysis
1984
Citation profile
1 district · 3 state decisions
How this case has been cited
Cited by 4 later decisions — most recently February 2023
1 district · 3 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 26 U.S.C. § 2031 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Waggoner Estate v. Sigler Oil Co. · Sheffield v. Hogg · 3 Cal. 2d 110 - Callahan v. Martin · Terry v. Humphreys · State v. Superior Court for Maricopa County
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.