green
Positive treatment
3.3 score
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967
1996
2026
Top citers, strongest first. 7 distinct citers.
How cited ↗
discussed
Cited "see"
J. E. Smothers and Doris Smothers v. United States
(2×)
See Davant v. Commissioner, 5 Cir. 1966, 366 F.2d 874, 883-84 , cert. denied, 1967, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 460 ; Reef Corp. v, Commissioner, 5 Cir. 1966, 368 F.2d 125, 133-37 , cert. denied, 1967, 386 U.S. 1018 , 87 S.Ct. 1371 , 18 L.Ed.2d 454 .
discussed
Cited "see"
Atlas Tool Co. v. Commissioner
See Davant v. Commissioner, 366 F.2d 874, 886-87 (5th Cir. 1966) cert. denied, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 460 (1967); James Armour, Inc. v. Commissioner, 43 T.C. 295, 307 (1964); Commissioner v. Morgan, 288 F.2d 676, 680 (3d Cir. 1961), cert. denied, 368 U.S. 836 , 82 S.Ct. 32 , 7 L.Ed.2d 37 (1961). .
cited
Cited "see"
E. Keith Owens v. Commissioner of Internal Revenue
See Davant v. C.I.R., 366 F.2d 874, 880-82 (5th Cir. 1966), cert. denied, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 460 (1967).
discussed
Cited "see"
Stephens, Inc., and Cross-Appellant v. United States of America, and Cross-Appellee
See Estate of Stauffer v. Commissioner of Internal Revenue, 403 F.2d 611, 617-619 (9 Cir. 1968), and Davant v. Commissioner of Internal Revenue, 366 F.2d 874, 884 (5 Cir. 1966), cert, denied, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 400 (1967) finding that both “D” and “F” may apply.
discussed
Cited "see, e.g."
Romy Hammes, Inc. v. Commissioner
(2×)
See, e.g., Davant v. Commissioner , 366 F.2d 874 (5th Cir. 1966) , cert. denied, 386 U.S. 1022 (1967) ; Reef Corp. v. Commissioner , 368 F.2d 125 (5th Cir. 1966) , cert. denied 386 U.S. 1018 (1967) ; Berghash v. Commissioner , 43 T.C. 743 (1965) , affd. 361 F.2d 257 (2d Cir. 1966) ; Pridemark, Inc. v. Commissioner , 42 T.C. 510 (1964) , revd. in part 345 F.2d 35 (4th Cir. 1965) .
cited
Cited "see, e.g."
Aetna Casualty and Surety Co. v. United States
See also Davant v. Commissioner, 366 F.2d 874 (5th Cir. 1966), cert. denied, 386 U.S. 1022 , 87 S.Ct. 1370 , 18 L.Ed.2d 460 (1967).
discussed
Cited "see, e.g."
Fisher v. Commissioner
(2×)
See James Armour, Inc., 43 T.C. 295, 309-310 (1964); compare Davant v. Commissioner, 366 F. 2d 874 (C.A. 5, 1966), affirming in part and reversing in part South Texas Rice Warehouse Co., 43 T.C. 540 (1965), certiorari denied 386 U.S. 1022 (1967).
Retrieving the full opinion text from the archive…
Davant
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 911.
Supreme Court of the United States.
Apr 24, 1967.
Homer L. Bruce for petitioners. Solicitor General Marshall, Acting Assistant Attorney General Pugh and Harry Baum for respondent.
Published
C. A. 5th Cir. Motion for leave to file supplement to petition granted. Certiorari denied.