Williamson v. Commissioner’s Empirical Analysis
1989
Citation profile
Relationships
Relies on Red Lion Broadcasting Co. v. Federal Communications Commission · Commissioner v. Gillette Motor Transport, Inc. · Lewyt Corporation v. Commissioner of Internal Revenue · Hellmich v. Hellman · Sioux Tribe of Indians v. United States
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.
“In enacting the special use valuation provisions, Congress recognized that an estate's beneficiaries would enjoy an unwarranted windfall if they should sell the property within a short time or if they should fail to continue to use the property for farming or small business purposes”
1 later decision quote this exact passage“not change the present requirement that the qualified heir owning the real property after the decedent's death use it in the qualified use throughout the recapture period.”
1 later decision quote this exact passagee.g. Shaw v. Commissioner“ordinarily refers to a sale, exchange, or gift.”
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.