Williams v. Comm'r’s Empirical Analysis
2008
Citation profile
How this case has been cited
Cited by 22 later decisions — most recently April 2021
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 31 U.S.C. § 5314 · 31 U.S.C. § 5321
Relies on Goza v. Commissioner · Hinck v. United States · EC Term of Years Trust v. United States · Breman v. Commissioner · Bax 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“final determination not to abate such interest.”
2 later decisions quote this exact passage“we * * * [were] aware of no statute that would expand 'tax' as used in the lien and levy statutes in Title 26 to include the FBAR penalty of Title 31.”
1 later decision quote this exact passage“are authorized in Title 31 ('Money and Finance') of the United States Code, not Title 26 (the Internal Revenue Code).”
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.