Davis v. Davis’s Empirical Analysis
1972
Citation profile
17 state decisions
How this case has been cited
Cited by 17 later decisions — most recently February 2002
17 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. § 2053 · 26 U.S.C. § 2056
Relies on Riggs v. Del Drago · Alabama State Milk Control Board v. Graham · Steele v. Steele's Adm'r · United States v. Crosby · Wright v. City of Tuscaloosa
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Unless the decedent directs otherwise in his will, all estate taxes, whether state or federal, payable by reason of the death of decedent, shall be paid by the executor or other personal representative out of the estate property, and shall be a charge against the residue thereof. . . ."”
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.