Williams v. Commissioner’s Empirical Analysis
1989
Citation profile
1 district ·
How this case has been cited
Cited by 12 later decisions — most recently February 2013
1 district ·
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 Welch v. Helvering · Link v. Wabash Railroad · Roadway Express, Inc. v. Piper · Bull v. United States · Miller v. Standard Nut Margarine Co.
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) If movant seeks a stay, movant must first request a stay on grounds that are plausible and believable. (2) If movant does this, respondent must bear the burden of proving by a preponderance of the evidence that the determination to sell seized property was correct. [Williams v. Commissioner, 92 T.C. at 935 .]”
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.