Williamson v. Commissioner’s Empirical Analysis
1936
Citation profile
3
cited by 3 later decisions
May 1939
most recently cited
1 federal appellate ·
Relationships
Relies on Brewster v. Gage · McFeely v. Commissioner · Taft v. Bowers · Goodrich v. Edwards · Braun 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We hold that the time of distribution was June 28, 1932, [citing cases]. The fair market value of the stocks at that time (which value has been stipulated) is the basis which must be used in computing petitioner’s gain.”
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.