Davis v. United States’s Empirical Analysis
972 F.2d 869 · 1992
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 4121 · 30 U.S.C. § 901 (Black Lung Benefits Act)
Relies on Bob Jones University v. United States · National Muffler Dealers Assn., Inc. v. United States · Cottage Savings Association v. Commissioner of Internal Revenue · Cook v. Director, Office of Workers' Compensation Programs · Director v. Gardner
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Tax imposed. (1) In General. There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b). (2) Limitation on tax. The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer. (b) Determination of rates and limitation on tax. For purposes of subsection (a) — ■ (1) the rate of tax on coal from underground mines shall be $1.10, (2) the rate of tax on coal from surface mines shall be $.55, and (3) the applicable percentage shall be 4.4 percent.”
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.