Davis v. Commissioner’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently February 2019
2 federal appellate ·
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 Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Gale · Newton v. Pedrick · Gale v. Commissioner · Grant v. Commissioner of Internal Revenue · Lounsbury v. Commissioner of Internal Revenue
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the payment retains the characteristics of the original payments for which it is substituted”
2 later decisions quote this exact passage · from the majority“individual paragraphs of the accord stand alone and are subject to interpretation individually.”
1 later decision quote this exact passage“are in the nature of alimony or an allowance for support”
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.