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← 66 TC 260 - Davis v. Commissioner

Davis v. Commissioner’s Empirical Analysis

1976

Citation profile

10
cited by 10 later decisions
June 1992
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 10 later decisions — most recently June 1992

2 federal appellate ·

50197619801990decided

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 12 U.S.C. § 1715Z

Relies on Strong v. Commissioner · Bolger v. Commissioner · Drummond v. City of Newport News, Va · Ward v. Commissioner

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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “which could not be paid out were to be retained by the corporate grantors. All that the petitioners acquired was the right to receive the payout of”
    3 later decisions quote this exact passage · from the majority
  2. “the quitclaim deed was restricted by agreement between the grantors and the grantees.”
    2 later decisions quote this exact passage · from the majority
  3. “the maximum amount allowed to be paid out by the FHA”
    2 later decisions quote this exact passage

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.