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Estate of Sanford v Commissioner   flag  107

308 US 39; 84 L Ed 20; 60 SCt 51
United States Supreme Court
United States
4th December, 1939

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Estate of Ha True Ha III v Commissioner of Internal Revenue 390 F3d 1210 United States Court of Appeals, Tenth Circuit United States 2 Dec 2004 WorldLII flag 4
Wells Fargo Bank New Mexico Na v United States 319 F3d 1222 United States Court of Appeals, Tenth Circuit United States 11 Feb 2003 WorldLII flag
United States v E Botefuhr L E 309 F3d 1263 United States Court of Appeals, Tenth Circuit United States 31 Oct 2002 WorldLII flag 7
Neuens v City of Columbus 303 F3d 667 United States Court of Appeals, Sixth Circuit United States 12 Sep 2002 WorldLII flag 4
Regula v Delta Family-Care Disability Survivorship Plan 266 F3d 1130 United States Court of Appeals, Ninth Circuit United States 24 Sep 2001 WorldLII flag 18
United States v Teeter 257 F3d 14 United States Court of Appeals, First Circuit United States 23 Jul 2001 WorldLII flag 32
Christian Lee Gander and Melissa Renee Gander, Appellees, v Harold Ray Gander, , Appellees, v Anthony Livoti, JR , Pa , and Laird McMahen, Appellants 250 F3d 606 United States Court of Appeals, Eighth Circuit United States 14 May 2001 WorldLII flag 3
Magnin, Deceased; Donald Isaac Magnin, Executor, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 184 F3d 1074 United States Court of Appeals, Ninth Circuit United States 13 Jul 1999 WorldLII flag 4
Wheeler v United States 116 F3d 749; 80 AFTR2d 97-5075 United States Court of Appeals, Fifth Circuit United States 19 Jun 1997 WorldLII flag 5
Autin v Commissioner Internal Revenue 109 F3d 231; 79 AFTR2d 97-1773 United States Court of Appeals, Fifth Circuit United States 4 Apr 1997 WorldLII flag 1
Estate of Bowgren v Commissioner of Internal Revenue 105 F3d 1156; 79 AFTR2d 97-660 United States Court of Appeals, Seventh Circuit United States 24 Jan 1997 WorldLII flag 5
Phillips v S Nielsen [1996] USCA4 2728 United States Court of Appeals, Fourth Circuit United States 18 Oct 1996 WorldLII flag
Health Data Sciences Corporation v Servian [1996] USCA9 1435 United States Court of Appeals, Ninth Circuit United States 14 May 1996 WorldLII flag
Federal Credit Union v Delbonis 72 F3d 921; 106 Ed Law Rep 33; 28 Bankr Ct Dec 348; 64 USLW 2403 United States Court of Appeals, First Circuit United States 18 Dec 1995 WorldLII flag 19
Metzger v Commissioner of Internal Revenue 38 F3d 118 United States Court of Appeals, Fourth Circuit United States 18 Oct 1994 WorldLII flag 2
United States v Irvine 511 US 224; 128 L Ed 2d 168; 114 SCt 1473 United States Supreme Court United States 20 Apr 1994 WorldLII flag 9
Independent Insurance Agents of America Inc v L Clarke National Association of Life Underwriters 955 F2d 731; 60 USLW 2498; 293 USApp DC 403 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 25 Feb 1992 WorldLII flag 9
Sinicropi v J Milone J 915 F2d 66; 17 Fed RServ3d 991; 54 Empl Prac Dec P 40,248; 53 Fair Empl Prac Cas 1734 United States Court of Appeals, Second Circuit United States 19 Sep 1990 WorldLII flag 4
Technicon Instruments Corporation v Alpkem Corporation 866 F2d 417; 57 USLW 2451 United States Court of Appeals, Federal Circuit United States 13 Mar 1989 WorldLII flag 3
Mesa Verde Construction Co v Northern California District Council of Laborers Mesa Verde Construction Co 861 F2d 1124; 110 Lab Cas 10,807; 57 USLW 2326 United States Court of Appeals, Ninth Circuit United States 15 Nov 1988 WorldLII flag 54
Dimidowich v Bell & Howell 803 F2d 1473 United States Court of Appeals, Ninth Circuit United States 25 Feb 1987 WorldLII flag 51
McCarthy v United States 806 F2d 129; 55 USLW 2337; 59 AFTR2d 87-1193 United States Court of Appeals, Seventh Circuit United States 11 Feb 1987 WorldLII flag 4
Pyle Straub v United States 766 F2d 1141; 56 AFTR2d 85-6521 United States Court of Appeals, Seventh Circuit United States 10 Jul 1985 WorldLII flag 3
United States v One Bell Jet Ranger Helicopter Serial Number License Number N500rf S 707 F2d 461 United States Court of Appeals, Eleventh Circuit United States 13 Jun 1983 WorldLII flag 2
Western Coal Traffic League v United States 694 F2d 378 United States Court of Appeals, Fifth Circuit United States 7 Mar 1983 WorldLII flag 11
Lloyd v Loeffler 694 F2d 489 United States Court of Appeals, Seventh Circuit United States 30 Nov 1982 WorldLII flag 33
Robinson v Commissioner of Internal Revenue 675 F2d 774 United States Court of Appeals, Fifth Circuit United States 14 May 1982 WorldLII flag 1
Jewett v Commissioner 455 US 305; 102 SCt 1082; 71 L Ed 2d 170 United States Supreme Court United States 23 Feb 1982 WorldLII flag 26
Hunt v Roth 648 F2d 1148 United States Court of Appeals, Eighth Circuit United States 13 May 1981 WorldLII flag 10
Carson v Commissioner of Internal Revenue 641 F2d 864 United States Court of Appeals, Tenth Circuit United States 2 Mar 1981 WorldLII flag
Estate Rosenblatt v Commissioner of Internal Revenue 633 F2d 176 United States Court of Appeals, Tenth Circuit United States 9 Oct 1980 WorldLII flag 2
Cottrell v Commissioner 628 F2d 1127 United States Court of Appeals, Eighth Circuit United States 3 Sep 1980 WorldLII flag 12
West Shore Fuel Inc v United States 598 F2d 1236 United States Court of Appeals, Second Circuit United States 23 Apr 1979 WorldLII flag 1
Reeg v Shaughnessy 570 F2d 309 United States Court of Appeals, Tenth Circuit United States 20 Jan 1978 WorldLII flag 9
Securities and Exchange Commission v Albert & Maguire Securities Co Inc 560 F2d 569 United States Court of Appeals, Third Circuit United States 18 Aug 1977 WorldLII flag 3
King v United States 545 F2d 700 United States Court of Appeals, Tenth Circuit United States 19 Nov 1976 WorldLII flag 11
Donovan v Penn Shipping Co Inc 536 F2d 536 United States Court of Appeals, Second Circuit United States 8 Jun 1976 WorldLII flag 6
Evans v Calmar Steamship Co 534 F2d 519 United States Court of Appeals, Second Circuit United States 16 Apr 1976 WorldLII flag 9
United States v Tortorello 533 F2d 809 United States Court of Appeals, Second Circuit United States 1 Apr 1976 WorldLII flag 16
United States v Lisk 522 F2d 228 United States Court of Appeals, Seventh Circuit United States 16 Sep 1975 WorldLII flag 14
Spangler v Pasadena City Board of Education 519 F2d 430 United States Court of Appeals, Ninth Circuit United States 5 May 1975 WorldLII flag 8
Saxbe v Bustos 419 US 65; 95 SCt 272; 42 L Ed 2d 231 United States Supreme Court United States 25 Nov 1974 WorldLII flag 44
Keinath v Commissioner of Internal Revenue 480 F2d 57 United States Court of Appeals, Eighth Circuit United States 1 Jun 1973 WorldLII flag 8
Erlenbaugh v United States 409 US 239; 34 L Ed 2d 446; 93 SCt 477 United States Supreme Court United States 12 Dec 1972 WorldLII flag 65
Pauley v United States 459 F2d 624 United States Court of Appeals, Ninth Circuit United States 21 Apr 1972 WorldLII flag 4
Nunnemaker Transportation Co v United California Bank 456 F2d 28 United States Court of Appeals, Ninth Circuit United States 11 Feb 1972 WorldLII flag 4
Thielebeule v M/s Nordsee Pilot Kg 452 F2d 1230 United States Court of Appeals, Second Circuit United States 27 Dec 1971 WorldLII flag 4
United States v Gordon 406 F2d 332 United States Court of Appeals, Fifth Circuit United States 5 Feb 1969 WorldLII flag 2
United States v Gordon [1969] USCA5 43 United States Court of Appeals, Fifth Circuit United States 13 Jan 1969 WorldLII flag
Miller v Amusement Enterprises, Inc 394 F2d 342 United States Court of Appeals, Fifth Circuit United States 8 Apr 1968 WorldLII flag 21
United States v Speers 382 US 266; 15 L Ed 2d 314; 86 SCt 411 United States Supreme Court United States 13 Dec 1965 WorldLII flag 18
Round v Commissioner of Internal Revenue 332 F2d 590 United States Court of Appeals, First Circuit United States 4 Jun 1964 WorldLII flag 5
Los Angeles Meat & Provision Drivers Union v United States 371 US 94; 9 L Ed 2d 150; 83 SCt 162 United States Supreme Court United States 19 Nov 1962 WorldLII flag 23
Estate Vardell v Commissioner of Internal Revenue 307 F2d 688 United States Court of Appeals, Fifth Circuit United States 11 Jul 1962 WorldLII flag 11
Commissioner of Internal Revenue v Estate G Canfield B Cta 306 F2d 1 United States Court of Appeals, Second Circuit United States 25 Jun 1962 WorldLII flag 7
Commissioner of Internal Revenue v Estate G Canfield B Cta [1962] USCA2 178 United States Court of Appeals, Second Circuit United States 7 Mar 1962 WorldLII flag 3
United States v W Winchell H 289 F2d 212 United States Court of Appeals, Ninth Circuit United States 10 Apr 1961 WorldLII flag 1
United States v Reading Co [1961] USCA3 106 United States Court of Appeals, Third Circuit United States 28 Mar 1961 WorldLII flag 1
Los Angeles Shipbuilding & Drydock Corporation v United States 289 F2d 222 United States Court of Appeals, Ninth Circuit United States 22 Mar 1961 WorldLII flag 15
United States v H Turner H 287 F2d 821 United States Court of Appeals, Eighth Circuit United States 8 Mar 1961 WorldLII flag 3
United States v Reading Co 289 F2d 7 United States Court of Appeals, Third Circuit United States 9 Feb 1961 WorldLII flag 10
Winthrop v Meisels [1960] USCA2 485 United States Court of Appeals, Second Circuit United States 26 Aug 1960 WorldLII flag
Hanson v Ford Motor Co 278 F2d 586 United States Court of Appeals, Eighth Circuit United States 17 May 1960 WorldLII flag 75
Winthrop v Meisels 281 F2d 694 United States Court of Appeals, Second Circuit United States 10 May 1960 WorldLII flag 1
United States v Merchants National Bank of Mobile F 261 F2d 570 United States Court of Appeals, Fifth Circuit United States 26 Nov 1958 WorldLII flag 8
Commissioner of Internal Revenue v Chase Manhattan Bank Chase Manhattan Bank [1958] USCA5 570 United States Court of Appeals, Fifth Circuit United States 23 Oct 1958 WorldLII flag 6
Commissioner of Internal Revenue v Chase Manhattan Bank Chase Manhattan Bank (1958) 259 F2d 231 United States Court of Appeals, Fifth Circuit United States 19 Aug 1958 WorldLII flag 35
Commissioner of Internal Revenue v Vander Weele 254 F2d 895 United States Court of Appeals, Sixth Circuit United States 25 Apr 1958 WorldLII flag
Supplee v R Smith 242 F2d 855 United States Court of Appeals, Third Circuit United States 28 Mar 1957 WorldLII flag
Estate Uhl National City Bank of Evansville v Commissioner of Internal Revenue 241 F2d 867 United States Court of Appeals, Seventh Circuit United States 13 Mar 1957 WorldLII flag 6
United States v L Higginson [1956] USCA1 97 United States Court of Appeals, First Circuit United States 16 Nov 1956 WorldLII flag
Supplee v R Smith [1956] USCA3 325 United States Court of Appeals, Third Circuit United States 15 Nov 1956 WorldLII flag
United States v L Higginson 238 F2d 439 United States Court of Appeals, First Circuit United States 2 Oct 1956 WorldLII flag 9
Heringer v Commissioner of Internal Revenue 235 F2d 149 United States Court of Appeals, Ninth Circuit United States 9 Jul 1956 WorldLII flag 3
Heringer v Commissioner of Internal Revenue [1956] USCA9 201 United States Court of Appeals, Ninth Circuit United States 7 Jun 1956 WorldLII flag
Rhode Island Hospital Trust Co v Commissioner of Internal Revenue 219 F2d 923 United States Court of Appeals, First Circuit United States 10 Mar 1955 WorldLII flag
Bridgeport Hydraulic Co v W Kraemer J [1955] USCA2 116 United States Court of Appeals, Second Circuit United States 21 Feb 1955 WorldLII flag
Bridgeport Hydraulic Co v W Kraemer J 219 F2d 929 United States Court of Appeals, Second Circuit United States 14 Dec 1954 WorldLII flag 3
District of Columbia v Wilson 216 F2d 630; 94 USApp DC 399 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 4 Nov 1954 WorldLII flag 6
Galt v Commissioner of Internal Revenue [1954] USCA7 171 United States Court of Appeals, Seventh Circuit United States 11 Oct 1954 WorldLII flag
Galt v Commissioner of Internal Revenue 216 F2d 41 United States Court of Appeals, Seventh Circuit United States 23 Jun 1954 WorldLII flag 11
District of Columbia v Wilson [1954] USCADC 149 United States Court of Appeals, District of Columbia Circuit United States 20 Apr 1954 WorldLII flag
Latta v Commissioner of Internal Revenue 212 F2d 164 United States Court of Appeals, Third Circuit United States 24 Mar 1954 WorldLII flag
Latta v Commissioner of Internal Revenue [1954] USCA3 52 United States Court of Appeals, Third Circuit United States 4 Feb 1954 WorldLII flag
Anderson v McKay 211 F2d 798 United States Court of Appeals, District of Columbia Circuit United States 17 Nov 1953 WorldLII flag
Gordon's Estate v Commissioner of Internal Revenue 201 F2d 171 United States Court of Appeals, Second Circuit United States 6 Jan 1953 WorldLII flag 7
Gordon's Estate v Commissioner of Internal Revenue [1952] USCA2 460 United States Court of Appeals, Second Circuit United States 10 Dec 1952 WorldLII flag
National Labor Relations Board v Globe Automatic Sprinkler Co of Pennsylvania 199 F2d 64 United States Court of Appeals, Third Circuit United States 30 Sep 1952 WorldLII flag 21
National Labor Relations Board v Globe Automatic Sprinkler Co of Pennsylvania [1952] USCA3 209 United States Court of Appeals, Third Circuit United States 3 Jun 1952 WorldLII flag 2
Camp v Commissioner of Internal Revenue (1952) 195 F2d 999 United States Court of Appeals, First Circuit United States 17 Apr 1952 WorldLII flag 4
Commissioner of Internal Revenue v Copley's Estate 194 F2d 364 United States Court of Appeals, Seventh Circuit United States 26 Feb 1952 WorldLII flag 5
Harris v Commissioner of Internal Revenue [1949] USCA2 93 United States Court of Appeals, Second Circuit United States 22 Dec 1949 WorldLII flag
Harris v Commissioner of Internal Revenue 178 F2d 861 United States Court of Appeals, Second Circuit United States 2 Nov 1949 WorldLII flag 14
Commissioner of Internal Revenue v Estate of Church 335 US 632; 69 SCt 322; 93 L Ed 288 United States Supreme Court United States 17 Jan 1949 WorldLII flag 73
Social Security Board v Nierotko 327 US 358; 90 L Ed 718; 66 SCt 637 United States Supreme Court United States 25 Feb 1946 WorldLII flag 118
Commissioner of Internal Revenue v Estate of Holmes 326 US 480; 90 L Ed 228; 66 SCt 257; 90 L Ed 2d 228 United States Supreme Court United States 4 Feb 1946 WorldLII flag 31
Merrill v Fahs 324 US 308; 89 L Ed 963; 65 SCt 655 United States Supreme Court United States 26 Mar 1945 WorldLII flag 24
Douglas v Commissioner of Internal Revenue 322 US 275; 88 L Ed 1271; 64 SCt 988 United States Supreme Court United States 15 May 1944 WorldLII flag 16
Smith v Shaughnessy 318 US 176; 87 L Ed 690; 63 SCt 545 United States Supreme Court United States 15 Feb 1943 WorldLII flag 36
Cloverleaf Butter Co v Patterson 315 US 148; 86 L Ed 754; 62 SCt 491 United States Supreme Court United States 2 Feb 1942 WorldLII flag 37
Nelson v Montgomery Ward & Co 312 US 373; 85 L Ed 897; 61 SCt 593 United States Supreme Court United States 17 Mar 1941 WorldLII flag 10
Higgins v Commissioner 312 US 212; 85 L Ed 783; 61 SCt 475 United States Supreme Court United States 3 Mar 1941 WorldLII flag 111
Helvering v Hutchings 312 US 393; 85 L Ed 909; 61 SCt 653 United States Supreme Court United States 3 Mar 1941 WorldLII flag 14
Haggar Co v Helvering 308 US 389; 84 L Ed 340; 60 SCt 337 United States Supreme Court United States 20 Apr 1940 WorldLII flag 60
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 109
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
Union Stock Yard & Transit Co v United States 308 US 213; 84 L Ed 198; 60 SCt 193 United States Supreme Court United States 4 Dec 1939 WorldLII flag 7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rasquin v Humphreys 308 US 54; 84 L Ed 77; 60 SCt 60 United States Supreme Court United States 6 Nov 1939 WorldLII flag 13
Curry v McCanless 307 US 357; 83 L Ed 1339; 59 SCt 900 United States Supreme Court United States 29 May 1939 WorldLII flag 38
Graves v Elliott 307 US 383; 83 L Ed 1356; 59 SCt 913 United States Supreme Court United States 29 May 1939 WorldLII flag 9
(1939) 307 US 619 (1939) 307 US 619; 59 SCt 1030; 83 L Ed 1488 United States Supreme Court United States circa 1939 Westlaw flag 4
Nichols v Commionwealth (1939) 307 US 618; 83 L Ed 1498; 59 SCt 828 United States Supreme Court United States circa 1939 Westlaw flag 3
Harriet Rosenau v Com'r (1938) 37 BTA 468 United States circa 1938 flag 1
Taylor v C H Bancroft 302 US 756; 82 L Ed 584; 58 SCt 283 United States Supreme Court United States 6 Dec 1937 WorldLII flag 6
Morrissey v Commissioner 296 US 344; 80 L Ed 263; 56 SCt 289 United States Supreme Court United States 16 Dec 1935 WorldLII flag 62
Helvering v Helmholz 296 US 93; 80 L Ed 76; 56 SCt 68 United States Supreme Court United States 11 Nov 1935 WorldLII flag 10
Helvering v New York Trust Co 292 US 455; 78 L Ed 1361; 54 SCt 806 United States Supreme Court United States 28 May 1934 WorldLII flag 45
Porter v Commissioner 288 US 436; 77 L Ed 880; 53 SCt 451 United States Supreme Court United States 13 Mar 1933 WorldLII flag 25
Massachusetts Mutual Life Ins Co v United States 288 US 269; 77 L Ed 739; 53 SCt 337 United States Supreme Court United States 6 Feb 1933 WorldLII flag 23
Burnet v Guggenheim 288 US 280; 77 L Ed 748; 53 SCt 369 United States Supreme Court United States 6 Feb 1933 WorldLII flag 58
Heiner v Donnan 285 US 312; 76 L Ed 772; 52 SCt 358 United States Supreme Court United States 21 Mar 1932 WorldLII flag 56
Burnet v Chicago Portrait Co 285 US 1; 76 L Ed 587; 52 SCt 275 United States Supreme Court United States 23 Feb 1932 WorldLII flag 49
[1932] Act 47 [1932] Act 47 United Kingdom circa 1932 flag 11
[1932] Act 26 [1932] Act 26 United Kingdom circa 1932 flag 8
McCaughn v Hershey Chocolate Co 283 US 488; 51 SCt 510; 75 L Ed 1183 United States Supreme Court United States 18 May 1931 WorldLII flag 27
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Brewster v Gage 280 US 327; 74 L Ed 457; 50 SCt 115 United States Supreme Court United States 6 Jan 1930 WorldLII flag 76
Reinecke v Northern Trust Co 278 US 339; 73 L Ed 410; 49 SCt 123; 49 SCt 339 United States Supreme Court United States 2 Jan 1929 WorldLII flag 53
Chase National Bank v United States 278 US 327; 73 L Ed 405; 49 SCt 126 United States Supreme Court United States 2 Jan 1929 WorldLII flag 55
Saltonstall v Saltonstall 276 US 260; 72 L Ed 565; 48 SCt 225 United States Supreme Court United States 20 Feb 1928 WorldLII flag 33
Nichols v Coolidge 274 US 531; 71 L Ed 1184; 47 SCt 710 United States Supreme Court United States 31 May 1927 WorldLII flag 51
[1924] Act 26 [1924] Act 26 United Kingdom circa 1924 flag 3
[1924] Act 43 [1924] Act 43 United Kingdom circa 1924 flag 10
[1924] Act 15 [1924] Act 15 United Kingdom circa 1924 flag 1
Swift & Co v Hocking Valley Ry Co 243 US 281; 61 L Ed 722; 37 SCt 287 United States Supreme Court United States 6 Mar 1917 WorldLII flag 53
Bullen v Wisconsin 240 US 625; 60 L Ed 830; 36 SCt 473 United States Supreme Court United States 10 Apr 1916 WorldLII flag 32
308 US 637 308 US 637; 84 L Ed 529; 60 SCt 258 United States Supreme Court United States circa 1917 Westlaw flag 7
103 f2d 81 103 F2d 81 United States circa 1917 Westlaw flag 1
91 f2d 954 91 F2d 954 United States circa 1917 Westlaw flag 3

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