Davis v. Commissioner’s Empirical Analysis
1976
Citation profile
6 federal appellate · 2 district ·
How this case has been cited
Cited by 107 later decisions — most recently July 2019 · most notably Sharon v. Commissioner (1978), Malinowski v. Commissioner (1979)
6 federal appellate · 2 district ·
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. § 162 · 5 U.S.C. § 552 (Freedom of Information Act)
Relies on Greater Boston Television Corporation v. Federal Communications Commission, Whdh, Inc., a Massachusettscorporation, Intervenor. Whdh, Inc. v. Federal Communications Commission, Greater Boston Televisioncorporation, a Massachusetts Corporation, Intervenor. Charles River Civic Television, Inc. v. Federal Communications Commission, Whdh, Inc., Boston Broadcastersinc., Intervenors. Whdh, Inc. v. Federal Communications Commission, Boston Broadcasters, Inc., Intervenor. Greater Boston Tv Co., Inc. v. Federal Communications Commission, Whdh, Inc., Boston Broadcastersinc., Intervenors · Automobile Club of Mich. v. Commissioner · Atchison, Topeka & Santa Fe Railway Co. v. Wichita Board of Trade · Dixon v. Unied States · Brady v. Ohio
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 107 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“commonsense approach” when we have been required to decide whether an educational expenditure qualified a taxpayer for a”
5 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
2 later decisions quote this exact passage“in order to meet the minimum educational requirements for qualification in his employment or other trade or business,”
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.