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.

• A “contract with periodical uniform payments that allocated an equal amount of interest to each year would delay the inclusion of interest relative to the economic accrual method.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue
  Seventh Circuit· 1993-08-31· cited 141×
• Weis v. Commissioner
  U.S. Tax Court· 1990-03-21· cited 103×
• Estate of Ratliff v. Commissioner
  U.S. Tax Court· 1993-09-30· cited 12×
• Ohio Periodical Distributors, Inc. v. Commissioner Of Internal Revenue
  Sixth Circuit· 1997-01-29· cited 1×
• Ohio Periodical Distributors, Inc. v. Commissioner
  Sixth Circuit· 1997-01-29· cited 1×
• Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.)
  M.D. Florida· 2010-06-09

Cites

23 cases in this archive are cited by this case; the 20 most cited are listed.

• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Thor Power Tool Co. v. Commissioner
  Supreme Court· 1979-01-16· cited 615×
• Commissioner v. Hansen
  Supreme Court· 1959-06-22· cited 410×
• Hanover Bank v. Commissioner
  Supreme Court· 1962-05-21· cited 311×
• Bulova Watch Co. v. United States
  Supreme Court· 1961-04-17· cited 224×
• Sandor v. Commissioner
  U.S. Tax Court· 1974-07-03· cited 107×
• Weis v. Commissioner
  U.S. Tax Court· 1990-03-21· cited 103×
• Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-05-28· cited 90×
• G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue
  Second Circuit· 1976-03-04· cited 85×
• Burck v. Commissioner
  U.S. Tax Court· 1975-02-13· cited 78×
• Bruce A. And Marianne S. Prabel v. Commissioner of Internal Revenue
  Third Circuit· 1989-09-13· cited 77×
• Bernard Resnik and Beverly Resnik v. Commissioner of the Internal Revenue Service
  Seventh Circuit· 1977-05-23· cited 72×
• Resnik v. Commissioner
  U.S. Tax Court· 1976-04-12· cited 69×
• Rca Corporation v. United States
  Second Circuit· 1981-11-13· cited 61×
• Hallmark Cards, Inc. v. Commissioner
  U.S. Tax Court· 1988-01-04· cited 60×
• Cole v. Commissioner
  U.S. Tax Court· 1975-09-25· cited 51×
• James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue
  Ninth Circuit· 1978-11-22· cited 40×
• Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal Revenue
  Eighth Circuit· 1984-02-01· cited 33×
• Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue
  Third Circuit· 1982-08-06· cited 29×
• American Fletcher Corporation v. United States
  Seventh Circuit· 1987-10-29· cited 27×