Davis v. United States’s Empirical Analysis
861 F.2d 558 · 1988
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 8 later decisions (1 by the Supreme Court) — most recently March 2009
4 federal appellate ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 170 · 28 U.S.C. § 1291
Relies on New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Peurifoy v. Commissioner · Better Business Bureau of Washington, D. C., Inc. v. United States · Darring v. Kincheloe
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“unreimbursed expenditures made incident to the rendition of services to an organization contributions to which are deductible”
1 later decision quote this exact passage · from the majority“rendition of services to [a qualified] organization.”
1 later decision 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.