Williams v. Commissioner’s Empirical Analysis
718 F.3d 89 · 2013
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6330 · 26 U.S.C. § 6502 · 26 U.S.C. § 7482
Relies on Murphy v. Commissioner · Lunsford v. Comm'r · Robinette v. Commissioner of the Internal Revenue Service · Jones v. Commissioner · Kindred 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“relevant, non-frivolous reasons for disagreement”
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.