Davis v. United States’s Empirical Analysis
226 F.2d 331 · 1955
Citation profile
109 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 170 later decisions (1 by the Supreme Court) — most recently January 2020 · most notably Cohen v. United States (1962), Truesdell v. Comm'r (1987)
109 federal appellate · 1 district · 2 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. § 145
Relies on Helvering v. Horst · Corliss v. Bowers · Rutkin v. United States · Burnet v. Wells
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 170 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Appellant makes . much of the fact that the government has not fixed a label of some kind on the funds that he took from his corporation. It is not necessary to describe them as additional salary, illicit bonuses, or commissions, or anything more than wrongful diversions, since, as above mentioned, substance controls over form, and taxation is concerned with the actual command over the property taxed.””
13 later decisions quote this exact passage · from the majority““[T]he gains to the recipient which are subject to taxation may not only be unlawful gains of a civil nature, but may also be unlawful gains of a criminal nature.””
10 later decisions quote this exact passage · from the majority“'That occurs when cash, as here, is delivered by its owner to the taxpayer in a manner which allows the recipient freedom to dispose of it at will, even though it may have been obtained by fraud and his freedom to use it may be assailable by someone with a better title to it.'”
5 later decisions 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.