Davis v. United States’s Empirical Analysis
589 F.2d 446 · 1979
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently June 2013
11 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
Applies 26 U.S.C. § 1033
Relies on Jaffke v. Dunham · Federal Power Commission v. Southern California Edison Co. · Lion Manufacturing Corp. v. McGuire · Grosz v. Andrus · M. O. S. Corp. v. John I. Haas Co.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Even if we disagree with the district judge's reasoning, we may nevertheless affirm his disposition 'on any ground squarely presented on the record.'”
2 later decisions quote this exact passage · from the majority“refused to allow nonrecognition of the taxpayer's gain. Filippini v. United States, 200 F.Supp. 286, 294-95 (N.D.Cal.1961). While we affirmed the district court's judgment, we specifically rejected resolution of the issue by simplistic talismanic rules. Instead we adopted the test referred to earlier which compares all of the circumstances surrounding the two investments. That taxpayer's condemned agricultural land is not of the”
1 later decision quote this exact passage · from the majority“as the condemned property before it can qualify under subsection (a). In Filippini, the taxpayer purchased urban property and erected an office building using money received from the condemnation of substantially rural property. The district court compared the characteristics and uses of the two properties and, after finding that the properties were dissimilar and not even of the”
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.