Williams v. Commissioner

How courts have described this case

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

• payment made at time of reinstatement of lapsed insurance policy, and designated as \interest\ on back premiums, was cost of reinstating policy, not deductible interest, because there was no underlying indebtedness
• payment made at time of reinstatement of lapsed insurance policy, and designated as “interest” on back premiums, was cost of reinstating policy, not deductible interest, because there was no underlying indebtedness

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Estate of Franklin v. Commissioner
  U.S. Tax Court· 1975-07-30· cited 242×
• Howlett v. Commissioner
  U.S. Tax Court· 1971-08-09· cited 34×
• Midkiff v. Commissioner
  U.S. Tax Court· 1991-05-22· cited 34×
• Titcher v. Commissioner
  U.S. Tax Court· 1971-12-08· cited 33×
• Investors Insurance Agency, Inc. v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-05-26· cited 13×
• Bell v. Commissioner
  U.S. Tax Court· 1981-02-18· cited 4×
• Cameron v. Commissioner
  U.S. Tax Court· 1983-09-06· cited 2×

Cites

4 cases in this archive are cited by this case.

• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Autenreith v. Commissioner of Internal Revenue
  Third Circuit· 1940-11-26· cited 106×
• Gilman v. Commissioner of Internal Revenue
  Eighth Circuit· 1931-10-14· cited 68×
• Christensen v. Commissioner
  U.S. Tax Court· 1963-06-21· cited 31×