United States v. Davis’s Empirical Analysis
1970
Citation profile
146 federal appellate · 9 district ·
How this case has been cited
Cited by 299 later decisions (7 by the Supreme Court) — most recently June 2014 · most notably Commissioner v. Clark (1989), Dunn v. Commissioner (1978)
146 federal appellate · 9 district ·
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.
Appellate journey
reviewedDavis v. United States (from Sixth Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Byrne v. Karalexis · United States v. Sisson · Commissioner of Internal Revenue v. Bedford's Estate · Commissioner v. Gordon
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 299 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * a redemption must result in a meaningful reduction of the shareholder’s proportionate interest in the corporation. * * *”
23 later decisions quote this exact passage · from the majority“not essentially equivalent to a dividend”
8 later decisions quote this exact passage · from the majority“such a redemption is always 'essentially equivalent to a dividend' within the meaning of that phrase in § 302(b)(1).”
4 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.