Davis v. Commonwealth’s Empirical Analysis
1998
Citation profile
2
cited by 2 later decisions
1
states following
June 2006
most recently cited
2 state decisions
Relationships
Relies on Federal Deposit Insurance v. Board of Finance & Revenue of Commonwealth · Bethlehem Steel Co. v. Board of Finance & Revenue · Cooper v. Commonwealth · Biro v. Commonwealth
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Amended section 253(a) now reads: ... [T]he refund or credit of tax, interest or penalty provided for by section 252 shall be made only where the person who has actually paid the tax files a petition for refund with the department under section 3003.1.”
1 later decision 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.