Smith v. Davis

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• In general the United States as a contractor must be treated as other contractors under analogous situations
• “And, under the rule of ejusdem generis, it is reasonable to construe the general words ‘other obligations’ ... as referring only to obligations or securities of the same type as those specifically enumerated.”
• characteristics of a Federal obligation exempt from State taxation

Source: CourtListener parenthetical corpus (CC0).

Cited by

61 cases in this archive cite this case; the 20 most cited are listed.

• Public Util. Comm'n of Cal. v. United States
  Supreme Court· 1958-04-14· cited 369×
• Commissioner v. Estate of Church
  Supreme Court· 1949-02-14· cited 281×
• Tenney Engineering, Inc. v. United Electrical Radio & MacHine Workers of America, (u.e.) Local 437
  Third Circuit· 1953-10-16· cited 128×
• Memphis Bank & Trust Co. v. Garner
  Supreme Court· 1983-01-24· cited 120×
• Oklahoma Tax Commission v. Texas Co.
  Supreme Court· 1949-04-25· cited 117×
• F. W. Fitch Co. v. United States
  Supreme Court· 1945-01-29· cited 57×
• Rockford Life Insurance v. Illinois Department of Revenue
  Supreme Court· 1987-06-08· cited 56×
• New Jersey Realty Title Insurance v. Division of Tax Appeals
  Supreme Court· 1950-02-06· cited 42×
• Topeka Cemetery Ass'n v. Schnellbacher
  Supreme Court of Kansas· 1975-11-08· cited 38×
• First National Bank of Atlanta v. Bartow County Board of Tax Assessors
  Supreme Court· 1985-03-19· cited 36×
• United States v. 101.88 Acres of Land
  Fifth Circuit· 1980-05-05· cited 32×
• Stephenson School Supply Co. v. County of Lancaster
  Nebraska Supreme Court· 1961-06-30· cited 30×
• Building Systems, Inc. v. Rochester Metal Products, Inc.
  Indiana Court of Appeals· 1976-01-30· cited 25×
• Gage v. Tiffin Motor Homes, Inc.
  Court of Appeals of Georgia· 1980-03-04· cited 23×
• First of McAlester Corp. v. Oklahoma Tax Commission
  Supreme Court of Oklahoma· 1985-07-02· cited 20×
• Rockford Life Insurance v. Department of Revenue
  Illinois Supreme Court· 1986-04-04· cited 19×
• Montgomery Ward Life Insurance v. Department of Local Government Affairs
  Appellate Court of Illinois· 1980-09-26· cited 19×
• Brown v. Franchise Tax Board
  California Court of Appeal· 1987-12-29· cited 17×
• United States v. 101.88 Acres Of Land, More Or Less, Situated In St. Mary Parish, Louisiana
  Fifth Circuit· 1980-05-05· cited 16×
• Matz v. Department of Treasury
  Michigan Court of Appeals· 1986-11-03· cited 16×

Cites

5 cases in this archive are cited by this case.

• James v. Dravo Contracting Co.
  Supreme Court· 1937-12-06· cited 542×
• Helvering v. Stockholms Enskilda Bank
  Supreme Court· 1934-11-05· cited 435×
• Alabama v. King & Boozer
  Supreme Court· 1941-11-10· cited 391×
• Home Savings Bank v. City of Des Moines
  Supreme Court· 1907-04-22· cited 110×
• Davis v. Smith
  Supreme Court of Georgia· 1943-11-11· cited 4×