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.

• where the taxpayer, not the dependent, was absent
• where the taxpayer, not the dependent, was absent

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• John C. Muse v. United States
  Fourth Circuit· 1970-11-13· cited 18×
• Prendergast v. Commissioner
  U.S. Tax Court· 1972-01-06· cited 15×
• David B. Williams v. Commissioner of Internal Revenue
  Ninth Circuit· 1971-05-11
• Williams v. Commissioner
  Ninth Circuit· 1971-05-11

Cites

5 cases in this archive are cited by this case.

• Clair Smith v. Commissioner of Internal Revenue
  Ninth Circuit· 1964-06-03· cited 42×
• Grace v. Commissioner
  U.S. Tax Court· 1969-01-29· cited 35×
• Smith v. Commissioner
  U.S. Tax Court· 1963-06-26· cited 27×
• Brown & Williamson Tobacco Corp. v. the S.S. Anghyra
  E.D. Virginia· 1957-12-17· cited 14×
• Laraia v. United States
  D. Massachusetts· 1964-03-12· cited 9×