Williams v. Commissioner’s Empirical Analysis
1944
Citation profile
11
cited by 11 later decisions
January 1950
most recently cited
1 federal appellate ·
Relationships
Relies on Court Holding Co. v. Commissioner · Twin Ports Oil Co. v. Pure Oil Co. · Duggan v. Commissioner · Nace Realty Co. v. Commissioner · Trippett 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * As a pure proposition of law, we think it can not be said that a stockholder can in no circumstances contract as an individual to sell property which he expects to acquire from the corporation. Suppose, for example, that one of a number of stockholders independently contracts to sell the share of the corporate assets which he expects to receive the following month as a distribution in liquidation. Is there any reason why he should be held to have acted as agent of the corporation in so contracting? Any agency relationship must find its basis in some fact other than a mere contract to sell after-acquired assets. See Motter v. Patterson, 68 Fed. (2d) 252.”
1 later decision quote this exact passage“* * * Up to that time there had been no negotiations for the sale of the Willmoto. No sale was even contemplated. * * *”
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.