Williams v. Comm'r’s Empirical Analysis
2004
Citation profile
26
cited by 26 later decisions
December 2018
most recently cited
2 federal appellate ·
Relationships
Applies 11 U.S.C. § 541
Relies on HIGBEE v. COMMISSIONER OF INTERNAL REVENUE · Hitchins 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“had an honest misunderstanding of the law, and the position [the taxpayer] took was reasonably debatable”
2 later decisions quote this exact passage“complex and overlapping issues of tax and bankruptcy law.”
2 later decisions quote this exact passage“Circumstances that may indicate reasonable cause and good faith include an honest misunderstanding of fact or law that is reasonable in light of all of the facts and circumstances, including the experience, knowledge, and education of the taxpayer.”
1 later decision quote this exact passage
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.