Davison v. Commissioner’s Empirical Analysis
81 F.2d 16 · 1936
Citation profile
6 federal appellate · 4 district ·
How this case has been cited
Cited by 14 later decisions — most recently April 1973
6 federal appellate · 4 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. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on Ithaca Trust Co. v. United States · Humes v. United States · United States v. Provident Trust Co. · Helvering v. Grinnell · Humphrey v. Millard
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.