Davis v. Commissioner’s Empirical Analysis
1937
Citation profile
5
cited by 5 later decisions
June 1955
most recently cited
Relationships
Relies on Eisner v. Macomber · Gould v. Gould · James Sackley Company v. United States · N. P. Severin Co. v. Young · Jockey Club v. Commissioner
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“income which is to be distributed currently”
1 later decision quote this exact passagee.g. Ryan v. Commissioner
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.