Williams v. Commissioner’s Empirical Analysis
2000
Citation profile
91
cited by 91 later decisions
August 2015
most recently cited
2 federal appellate ·
Relationships
Relies on United States v. Boyle · Eisner v. Macomber · Badaracco v. Commissioner · Florsheim Bros. Drygoods Co. v. United States · Crain 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 91 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.”
3 later decisions quote this exact passage · from the majority“[raised] serious questions about whether petitioner [was] 'denying' the accuracy of the information contained in the return, 'disclaiming' the jurat altogether, or simply protesting the tax laws”
1 later decision quote this exact passage · from the majoritye.g. Lange v. Comm'r“The admitted liability is zero. See attached Disclaimer Statement.”
1 later decision quote this exact passagee.g. Lange 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.