Davis v. United States’s Empirical Analysis
87 F.2d 323 · 1937
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently October 2019
7 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.
Relationships
Relies on New Colonial Ice Co. v. Helvering · Cohan v. Commissioner · Eisner v. Macomber · Brushaber v. Union Pacific Railroad · Helvering v. Independent Life Insurance
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“certain necessary items like ... ordinary and necessary [business] expenses”
2 later decisions quote this exact passage · from the majority“net income for any taxable period need not necessarily be the same as net taxable income for that period, and the variation may be to the extent that Congress has seen fit either to allow, to limit, or to deny deductions within its control as a matter of grace.”
1 later decision quote this exact passage · from the majoritye.g. Perry v. Comm'r
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.