H. O. Williams and Mrs. Ada L. Williams v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• escrow device was unilaterally set up by the taxpayer, and had no connection to the purchase-sale agreement
• taxpayers who sold standing timber and had sale proceeds placed in an escrow account were in constructive receipt of the proceeds at the time of the sale
• taxpayers who sold standing timber and had sale proceeds placed in an escrow account were in constructive receipt of the proceeds at the time of the sale
• taxpayers who sold standing timber and had sale proceeds placed in an escrow account were in constructive receipt of the proceeds at the time of the sale
• receipt when payments made to escrow set up by taxpayer
• constructive receipt when payments made to escrow account

Source: CourtListener parenthetical corpus (CC0).