Williams v. United States’s Empirical Analysis
264 F.2d 227 · 1959
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently February 1984 · most notably Cohen v. United States (1962), Clodfelter v. Commissioner (1971)
16 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. § 6212 · 26 U.S.C. § 6903
Relies on Flora v. United States · Hunt v. Rousmanier's Administrators · Commissioner v. Stewart · Welch v. Schweitzer · Dolezilek 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.
“all communications and other matters be mailed”
2 later decisions quote this exact passage · from the majority“of the taxpayer. The Court of Appeals for the Sixth Circuit agreed with the taxpayer that the death of the taxpayer revoked the authority of the attorney but, nevertheless, it held that - revocation of the power of attorney did not erase the taxpayer's request therein to the Director that”
1 later decision quote this exact passage · from the majority
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.