Davis v. United States’s Empirical Analysis
1990
Citation profile
80 federal appellate · 12 district · 30 state decisions
How this case has been cited
Cited by 197 later decisions (4 by the Supreme Court) — most recently June 2019 · most notably Commissioner of Internal Revenue v. E Schleier B (1995), United States v. Philip Morris Inc. (2000)
80 federal appellate · 12 district · 30 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.
Appellate journey
reviewedDavis v. United States (from Ninth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 170
Relies on United States v. Mendenhall · New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Culbertson · Norwegian Nitrogen Products Co. v. United States · Bob Jones University v. United States
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 197 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]e give an agency's interpretations ... considerable weight where they involve the contemporaneous construction of a statute and where they have been in long use.”
7 later decisions quote this exact passage · from the majority“no legally enforceable relationship ... between the recipient of the donated funds and the qualified donee”
3 later decisions quote this exact passage · from the majority“'the Service's interpretive rulings do not have the force and effect of regulations,'”
2 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.