Davison v. Commissioner’s Empirical Analysis
60 F.2d 50 · 1932
Citation profile
25 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently February 2017 · most notably Guggenheim v. Helvering (1941), Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue (1953)
25 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. § 1057 · 26 U.S.C. § 955
Relies on Cohan v. Commissioner · Fidelity & Deposit Co. of Maryland v. Burden · Great Northern Ry. Co. v. Commissioner of Internal Revenue · Wilson v. Commissioner · Army & Navy Club of America 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The society promotes ‘the intellectual and moral improvement of its members’ not only by their literary meetings, but also by their social intercourse in living and eating together, and these social aspects seem to play a much larger part in the society’s use of its building than do the literary and educational activities. In substance, the purposes and operations of the society are indistinguishable from those of the college fraternity, and such fraternities are not per se within the statutes.” (Citations omitted.)”
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.