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Bogardus v Commissioner     93

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Lane III v United States E III W	286 F3d 723	United States Court of Appeals, Fourth Circuit	United States	17 Apr 2002	WorldLII		5
Keith Thomas Hodges and Deputy Commissioner of Taxation	[1997] AATA 394	Administrative Appeals Tribunal	Australia	20 Oct 1997	AustLII
Goodwin v United States	67 F3d 149; 76 AFTR2d 95-6716	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1995	WorldLII		12
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
United States v Harris	942 F2d 1125; 68 AFTR2d 91-5482	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1991	WorldLII		18
Greisen Greisen v United States Beattie J Beattie	831 F2d 916; 60 AFTR2d 87-5956	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1987	WorldLII
Hansen v Commissioner	820 F2d 1464; 60 AFTR2d 87-5240	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1987	WorldLII		27
United States v McConney	728 F2d 1195	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1982	WorldLII		978
Pullman-Standard v Swint	456 US 273; 72 L Ed 2d 66; 102 SCt 1781; 72 L Ed 66	United States Supreme Court	United States	27 Apr 1982	WorldLII		897
K & M Joint Venture v Smith International, Inc	669 F2d 1106	United States Court of Appeals, Sixth Circuit	United States	3 Feb 1982	WorldLII		16
United States v Scott	660 F2d 1145	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1982	WorldLII		19
United States v Truckee-Carson Irrigation District Nevada a	649 F2d 1286	United States Court of Appeals, Ninth Circuit	United States	10 Jul 1981	WorldLII		5
Putoma Corporation v Commissioner of Internal Revenue	601 F2d 734	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1979	WorldLII		8
Loftin & Woodard, Inc v United States	577 F2d 1206	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1978	WorldLII		23
Nunez v Superior Oil Co	572 F2d 1119	United States Court of Appeals, Fifth Circuit	United States	12 May 1978	WorldLII		41
Industrial Equipment Co v Emerson Electric Co	554 F2d 276	United States Court of Appeals, Sixth Circuit	United States	3 May 1977	WorldLII		11
Dowell v United States	553 F2d 1233	United States Court of Appeals, Tenth Circuit	United States	28 Apr 1977	WorldLII		23
Olk v United States	536 F2d 876	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1976	WorldLII		10
Potito v Commissioner of Internal Revenue	534 F2d 49	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1976	WorldLII		10
Sedam v United States	518 F2d 242; 34 ALRFed 833	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1975	WorldLII		4
Matter of the Trimble Co a Corporation Appeal of William J McMinn	479 F2d 103	United States Court of Appeals, Third Circuit	United States	30 Mar 1973	WorldLII		6
United States v Weingarden	473 F2d 454	United States Court of Appeals, Sixth Circuit	United States	6 Feb 1973	WorldLII		22
Harper v United States	454 F2d 222	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1971	WorldLII		2
Hamberg v Commissioner of Internal Revenue	400 F2d 435	United States Court of Appeals, Ninth Circuit	United States	6 Sep 1968	WorldLII		1
Lanigan Storage Van Co v United States	389 F2d 337	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1968	WorldLII		3
Woody v United States	368 F2d 668	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1966	WorldLII
Noble v Commissioner of Internal Revenue	368 F2d 439	United States Court of Appeals, Ninth Circuit	United States	7 Nov 1966	WorldLII		6
Watson v United States	355 F2d 269	United States Court of Appeals, Third Circuit	United States	22 Dec 1965	WorldLII
Watson v United States	[1964] USCA3 381	United States Court of Appeals, Third Circuit	United States	8 Oct 1964	WorldLII
United States v Pixton	326 F2d 626	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1964	WorldLII		2
Estate Cronheim v Commissioner of Internal Revenue	323 F2d 706	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1963	WorldLII		4
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	[1963] USCA4 207	United States Court of Appeals, Fourth Circuit	United States	3 Jun 1963	WorldLII		1
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	318 F2d 695	United States Court of Appeals, Fourth Circuit	United States	29 Mar 1963	WorldLII		11
Employers Mutual Casualty Co v W Hinshaw	309 F2d 806	United States Court of Appeals, Eighth Circuit	United States	16 Nov 1962	WorldLII		13
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue	309 F2d 373	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1962	WorldLII		24
Simmons v United States	308 F2d 160	United States Court of Appeals, Fourth Circuit	United States	28 Aug 1962	WorldLII		5
Simmons v United States	[1962] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1962	WorldLII
Estate Olsen v Commissioner of Internal Revenue	302 F2d 671	United States Court of Appeals, Eighth Circuit	United States	4 May 1962	WorldLII		11
United States v E Frankel F E	302 F2d 666	United States Court of Appeals, Eighth Circuit	United States	4 May 1962	WorldLII		10
Estate Wardwell v Commissioner of Internal Revenue	301 F2d 632	United States Court of Appeals, Eighth Circuit	United States	5 Apr 1962	WorldLII		6
Poyner v Commissioner of Internal Revenue	[1962] USCA4 110	United States Court of Appeals, Fourth Circuit	United States	21 Mar 1962	WorldLII
Sochurek v Commissioner of Internal Revenue	300 F2d 34	United States Court of Appeals, Seventh Circuit	United States	1 Mar 1962	WorldLII		5
Joshel v Commissioner of Internal Revenue	[1961] USCA10 239	United States Court of Appeals, Tenth Circuit	United States	8 Dec 1961	WorldLII
Poyner v Commissioner of Internal Revenue	301 F2d 287	United States Court of Appeals, Fourth Circuit	United States	21 Nov 1961	WorldLII		25
Joshel v Commissioner of Internal Revenue	296 F2d 645	United States Court of Appeals, Tenth Circuit	United States	1 Nov 1961	WorldLII		3
Teitelbaum v Commissioner of Internal Revenue	294 F2d 541	United States Court of Appeals, Seventh Circuit	United States	3 Oct 1961	WorldLII		7
Teitelbaum v Commissioner of Internal Revenue	[1961] USCA7 199	United States Court of Appeals, Seventh Circuit	United States	24 Aug 1961	WorldLII		3
Cordovan Associates, Inc v Dayton Rubber Co	290 F2d 858	United States Court of Appeals, Sixth Circuit	United States	7 Jun 1961	WorldLII		35
Agar v Commissioner of Internal Revenue	290 F2d 283	United States Court of Appeals, Second Circuit	United States	16 May 1961	WorldLII		6
Agar v Commissioner of Internal Revenue	[1961] USCA2 309	United States Court of Appeals, Second Circuit	United States	4 May 1961	WorldLII		1
United States v Kaiser	363 US 299; 4 L Ed 2d 1233; 80 SCt 1204	United States Supreme Court	United States	13 Jun 1960	WorldLII		26
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
United States v A Allinger	275 F2d 421	United States Court of Appeals, Sixth Circuit	United States	3 Mar 1960	WorldLII		4
Jennings v United States	(1959) 272 F2d 842	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1959	WorldLII		6
Stanton v United States	[1959] USCA2 422	United States Court of Appeals, Second Circuit	United States	6 Jul 1959	WorldLII
Stanton v United States	268 F2d 727	United States Court of Appeals, Second Circuit	United States	14 May 1959	WorldLII		7
Ortmayer v Commissioner of Internal Revenue	265 F2d 848	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1959	WorldLII		13
Kaiser v United States	262 F2d 367	United States Court of Appeals, Seventh Circuit	United States	22 Dec 1958	WorldLII		4
Bounds v United States	[1958] USCA4 366	United States Court of Appeals, Fourth Circuit	United States	15 Dec 1958	WorldLII		1
Simpson v United States	261 F2d 497	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1958	WorldLII		13
Bounds v United States	262 F2d 876	United States Court of Appeals, Fourth Circuit	United States	4 Nov 1958	WorldLII		9
United States v A Bankston	254 F2d 641	United States Court of Appeals, Sixth Circuit	United States	5 May 1958	WorldLII		1
Weible v United States	244 F2d 158	United States Court of Appeals, Ninth Circuit	United States	15 Apr 1957	WorldLII		12
Lengsfield v Commissioner of Internal Revenue	241 F2d 508	United States Court of Appeals, Fifth Circuit	United States	27 Feb 1957	WorldLII		28
Neville v R Brodrick	235 F2d 263; 72 ALR 2d 1323	United States Court of Appeals, Tenth Circuit	United States	26 Jul 1956	WorldLII
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
Peters v R Smith	221 F2d 721	United States Court of Appeals, Third Circuit	United States	11 Apr 1955	WorldLII		13
Wallace v Commissioner of Internal Revenue	(1955) 219 F2d 855	United States Court of Appeals, Fifth Circuit	United States	2 Mar 1955	WorldLII		4
Peters v R Smith	[1955] USCA3 48	United States Court of Appeals, Third Circuit	United States	9 Feb 1955	WorldLII		1
Webber v Commissioner or Internal Revenue F Webber	219 F2d 834	United States Court of Appeals, Tenth Circuit	United States	9 Feb 1955	WorldLII		2
United States v Burdick	[1954] USCA3 204	United States Court of Appeals, Third Circuit	United States	1 Jul 1954	WorldLII
Hubert v Commissioner of Internal Revenue	212 F2d 516	United States Court of Appeals, Fifth Circuit	United States	6 May 1954	WorldLII
Commissioner of Internal Revenue v Glenshaw Glass Co	[1954] USCA3 141	United States Court of Appeals, Third Circuit	United States	26 Apr 1954	WorldLII		1
Exner Sand Gravel Corporation v Swenson the Florence E	[1954] USCA2 169	United States Court of Appeals, Second Circuit	United States	8 Apr 1954	WorldLII
United States v Burdick	214 F2d 768	United States Court of Appeals, Third Circuit	United States	5 Apr 1954	WorldLII		17
Abernethy v Commissioner of Internal Revenue	211 F2d 651	United States Court of Appeals, District of Columbia Circuit	United States	17 Mar 1954	WorldLII
McNamara v Commissioner of Internal Revenue	210 F2d 505	United States Court of Appeals, Seventh Circuit	United States	23 Feb 1954	WorldLII		9
Mutch v Commissioner of Internal Revenue	[1954] USCA3 21	United States Court of Appeals, Third Circuit	United States	13 Jan 1954	WorldLII
Commissioner of Internal Revenue v Glenshaw Glass Co	211 F2d 928	United States Court of Appeals, Third Circuit	United States	23 Dec 1953	WorldLII		11
Mutch v Commissioner of Internal Revenue	209 F2d 390	United States Court of Appeals, Third Circuit	United States	17 Dec 1953	WorldLII		7
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII		3
Carragan v Commissioner of Internal Revenue	[1952] USCA2 241	United States Court of Appeals, Second Circuit	United States	12 May 1952	WorldLII		2
Carragan v Commissioner of Internal Revenue	197 F2d 246	United States Court of Appeals, Second Circuit	United States	15 Apr 1952	WorldLII		25
Smith v Manning	[1951] USCA3 150	United States Court of Appeals, Third Circuit	United States	28 May 1951	WorldLII
Smith v Manning	189 F2d 345	United States Court of Appeals, Third Circuit	United States	16 Jan 1951	WorldLII		7
Collamer v Commissioner of Internal Revenue	[1950] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1950	WorldLII
Collamer v Commissioner of Internal Revenue	185 F2d 146	United States Court of Appeals, Fourth Circuit	United States	12 Oct 1950	WorldLII		9
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII		88
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII		61
Helvering v American Dental Co	318 US 322; 87 L Ed 785; 63 SCt 577	United States Supreme Court	United States	1 Mar 1943	WorldLII		38
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Tex-Penn Oil Co	300 US 481; 81 L Ed 755; 57 SCt 569	United States Supreme Court	United States	29 Mar 1937	WorldLII		70
Elmhurst Cemetery Co of Joliet v Commissioner	300 US 37; 81 L Ed 491; 57 SCt 324	United States Supreme Court	United States	1 Feb 1937	WorldLII		15
First Circuit (Walker v Commissioner	(1937) 88 F2d 61		United States	circa 1937	Westlaw		3
Helvering v Rankin	295 US 123; 79 L Ed 1343; 55 SCt 732	United States Supreme Court	United States	29 Apr 1935	WorldLII		45
Rogers v Hill	289 US 582; 77 L Ed 1385; 53 SCt 731	United States Supreme Court	United States	29 May 1933	WorldLII		20
Sixth (Lunsford v Commissioner	(1933) 62 F2d 740		United States	circa 1933	Westlaw		4
Fisher v Commissioner	(1932) 59 F2d 192		United States	circa 1932	Westlaw		11
Lucas v Ox Fibre Brush Co	281 US 115; 74 L Ed 733; 50 SCt 273	United States Supreme Court	United States	14 Apr 1930	WorldLII		25
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
279 US 49	279 US 49	United States Supreme Court	United States	circa 1929	Westlaw		14
Fourth (Hall v Commissioner	89 F2d 441		United States		Westlaw		1
Fifth (Simpkinson v Commissioner	89 F2d 397		United States		Westlaw		1
88 f2d 646	88 F2d 646		United States		Westlaw		3
Leroy v Government of Canal Zone	81 F2d 914		United States		Westlaw		20
Hobart's Adm'r v Vail	80 Vt 152		United States - Vermont				1
Levey v Helvering	68 F2d 401; 62 App DC 354		United States		Westlaw		2
United States v McCormick	67 F2d 867		United States		Westlaw		13
Cunningham v Commissioner	67 F2d 205		United States		Westlaw		4
Bass v Hawley (CCA)	62 F2d 721		United States		Westlaw		4
Weagant v Bowers (CCA)	57 F2d 679		United States		Westlaw		3
Schumacher v United States (CtCl)	55 F2d 1007		United States		Westlaw		1
Ninth (Blair v Rosseter	33 F2d 286		United States		Westlaw		1
Third Circuit (Jones v Commissioner	31 F2d 755		United States		Westlaw		2
Noel v Parrott (C C A)	15 F2d 669		United States		Westlaw		10