Williams v. Commissioner’s Empirical Analysis
1957
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently April 1989 · most notably Marcello v. Commissioner (1964), Borg v. Commissioner (1968)
2 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
Relies on A. & A. Tool & Supply Co. v. Commissioner · Wright-Bernet, Inc. v. Commissioner · Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal Revenue · Schlemmer v. United States · Dial 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is not within our province arbitrarily to disregard”
2 later decisions quote this exact passage“a simple change in the form of indebtedness from an account payable to a note payable is insufficient to cause the realization of income by the creditor”
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.