Appeal of Williams
Cases that cite this one
1 later published case cites this decision.
- Williams v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The deceased sold during the year 1919 stock which had a value on March 1, 1913, in excess of the selling price, but which had a value at the date of its acquisition by her of less than the selling price. These facts bring the case clearly within the rule as laid down by the United States Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, decided by that court on April 13, 1925.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.