Don E. Williams Co. v. Commissioner’s Empirical Analysis
1974
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 267 · 26 U.S.C. § 404
Relies on Sioux Tribe of Indians v. United States · Fountain v. Commissioner · Time Oil Co. v. Commissioner of Internal Revenue · Anthony P. Miller, Inc. v. Commissioner · P. G. Lake, Inc. 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the committee intends that it would be a prohibited transaction (in effect, a loan by the trust to the employer) if the employer funds his contributions to the trust with his own debt obligations,”
1 later decision quote this exact passage“is not satisfied by delivery of promissory notes of the employer seeking the deduction for the contribution to the pension or profit-sharing plan.”
1 later decision quote this exact passage“a promissory note in the hands of the obligor is not property of the obligor for the purposes of section 404(a) .”
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.