Williamson v. Commissioner’s Empirical Analysis
1992
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 36 later decisions — most recently March 2012 · most notably Ramadan v. Gonzales (2007), LeFever v. Commissioner (1996)
17 federal appellate ·
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 United States v. Ron Pair Enterprises, Inc. · Immigration & Naturalization Service v. Cardoza-Fonseca · Corn Products Refining Company v. Commissioner of Internal Revenue · Badaracco v. Commissioner · Pavelic v. Marvel Entertainment Group
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The mere passive rental of property will not qualify”
2 later decisions quote this exact passage · from the majority“does modify section 2032A(c)(1)(B) . The dissenting judge's argument goes like this: the additional estate tax is imposed if the qualified heir ceases to use the qualified real property for the qualified use . (subsection (c)(1)(B)). But if, goes the argument, while the qualified heir continues to hold the property there was material participation by any member of his family in the operation of the farm or other business, then there is no cessation of qualified use”
1 later decision quote this exact passage · from the dissent“means, with respect to any property, a member of the decedent's family who acquired such property (or to whom such property passed) from the decedent. If a qualified heir disposes of any interest in qualified real property to any member of his family, such member shall thereafter be treated as the qualified heir with respect to such interest. (2) MEMBER OF FAMILY. -- The term”
1 later decision quote this exact passage · from the dissent
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.