Davis v. Witcher’s Empirical Analysis
1946
Citation profile
10
cited by 10 later decisions
2
states following
November 1972
most recently cited
10 state decisions
Relationships
Relies on Matter of Final Accounting of Gerry · Gartenlaub v. Union Tr. Co. of S.F. · Gartenlaub v. Union Trust Co. · Chase v. Union National Bank · Graham's Estate
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.
““As commonly used, the word ‘income’ means returns from investments or earnings of property, as distinguished from appreciations in value of the property or profits from buying and selling. When the words ‘income’ or ‘net income’ are used in a document, they must be given the meaning commonly attributed to them, unless it can be seen that the maker of the document intended them to have a different meaning.””
1 later decision quote this exact passagee.g. Lawson v. Hamilton
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.