Davis v. Commissioner’s Empirical Analysis
1975
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently August 2002
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 Commissioner v. Sunnen · Gregory v. Helvering · Helvering v. Clifford · Commissioner of Internal Revenue v. Court Holding Co · Lucas v. Earl
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“comparable to those charged by other X-ray laboratories and physical therapists in the community”
1 later decision quote this exact passagee.g. Bell v. Commissioner“on the grounds that his purpose in organizing the corporations was solely tax motivated.”
1 later decision quote this exact passagee.g. Horn v. Commissioner
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.