Williamson v. Commissioner’s Empirical Analysis
1953
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently October 1971 · most notably The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal Revenue (1958), Frank v. Commissioner (1963)
15 federal appellate ·
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 26 U.S.C. § 117
Relies on Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue · Dunlap v. Oldham Lumber Co. · Kemon v. Commissioner · Carl Marks & Co. v. Commissioner · Gruver v. Commissioner
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.