Davis v. Commissioner’s Empirical Analysis
1956
Citation profile
How this case has been cited
Cited by 29 later decisions — most recently March 2013 · most notably Levenson & Klein, Inc. v. Commissioner (1977), Anderson Dairy, Inc. v. Commissioner (1963)
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
Relies on Cohan v. Commissioner · Textile Mills Securities Corp. v. Commissioner · Place v. Commissioner · Taylor v. United States · Appeal of Independent Brewing 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[to] the extent of any such excess, the payments are not deductible. * * *”
2 later decisions quote this exact passage · from the majority“The law is well settled. In Textile Mills Corp. v. Commissioner, 314 U.S. 326 (1941), the Supreme Court, in a case involving donations made by a corporation, gave its approval to the substance of the regulations here involved when it sanctioned the then applicable provision of Regulations 74 containing precisely the same language presently included in Regulations 111, sections 29.23 (o)-l and 29.23 (q)-l. The application of such principles to limit the deductibility of donations of individuals under section 23(o) by Regulations 111, section 29.23 (o) —1, is equally valid. Textile Mills Corp., supra; Mary E. Bellingrath, 46 B.T.A. 89 (1942) ; Mrs. William P. Kyne, 35 B.T.A. 202 (1936). We have also held that the principles embodied in such regulations were applicable as well under section 23(a). McClintock-Trunkey Co., 19 T.C. 297 , 304 (Issue 2), reversed on another issue (C.A. 9, 1954) 217 F. 2d 329 . See also American Hardware & Eq. Co. v. Commissioner, (C.A. 4, 1953) 202 F. 2d 126 , affirming a Memorandum Opinion of this Court.”
1 later decision quote this exact passage · from the majority“The basic question is not whether these sums claimed as a rental deduction * * * were in fact rent instead of something else paid under the guise of rent. The inquiry is whether the petitioner was in fact and at law 'required' to pay these sums as rent. * * *”
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.