Davis v. Commissioner’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 37 later decisions — most recently September 2019 · most notably Unionbancal Corp. v. Commissioner (1999), GREGORY v. COMMISSIONER (1997)
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 Abel v. United States · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · McWilliams v. Commissioner · Archer v. Commissioner
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“which, if true, would be favorable to him, gives rise to the presumption that if produced it would be unfavorable.”
1 later decision quote this exact passage“However, we are not bound to accept the self-serving testimony of an interested witness.”
1 later decision quote this exact passagee.g. Laidlaw 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.