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Estate of Sanford v Commissioner     107

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		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
United States v E Botefuhr L E	309 F3d 1263	United States Court of Appeals, Tenth Circuit	United States	31 Oct 2002	WorldLII		7
Neuens v City of Columbus	303 F3d 667	United States Court of Appeals, Sixth Circuit	United States	12 Sep 2002	WorldLII		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		18
United States v Teeter	257 F3d 14	United States Court of Appeals, First Circuit	United States	23 Jul 2001	WorldLII		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		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		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		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		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		5
Phillips v S Nielsen	[1996] USCA4 2728	United States Court of Appeals, Fourth Circuit	United States	18 Oct 1996	WorldLII
Health Data Sciences Corporation v Servian	[1996] USCA9 1435	United States Court of Appeals, Ninth Circuit	United States	14 May 1996	WorldLII
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		19
Metzger v Commissioner of Internal Revenue	38 F3d 118	United States Court of Appeals, Fourth Circuit	United States	18 Oct 1994	WorldLII		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		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		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		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		54
Dimidowich v Bell & Howell	803 F2d 1473	United States Court of Appeals, Ninth Circuit	United States	25 Feb 1987	WorldLII		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		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		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		2
Western Coal Traffic League v United States	694 F2d 378	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1983	WorldLII		11
Lloyd v Loeffler	694 F2d 489	United States Court of Appeals, Seventh Circuit	United States	30 Nov 1982	WorldLII		33
Robinson v Commissioner of Internal Revenue	675 F2d 774	United States Court of Appeals, Fifth Circuit	United States	14 May 1982	WorldLII		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		26
Hunt v Roth	648 F2d 1148	United States Court of Appeals, Eighth Circuit	United States	13 May 1981	WorldLII		10
Carson v Commissioner of Internal Revenue	641 F2d 864	United States Court of Appeals, Tenth Circuit	United States	2 Mar 1981	WorldLII
Estate Rosenblatt v Commissioner of Internal Revenue	633 F2d 176	United States Court of Appeals, Tenth Circuit	United States	9 Oct 1980	WorldLII		2
Cottrell v Commissioner	628 F2d 1127	United States Court of Appeals, Eighth Circuit	United States	3 Sep 1980	WorldLII		12
West Shore Fuel Inc v United States	598 F2d 1236	United States Court of Appeals, Second Circuit	United States	23 Apr 1979	WorldLII		1
Reeg v Shaughnessy	570 F2d 309	United States Court of Appeals, Tenth Circuit	United States	20 Jan 1978	WorldLII		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		3
King v United States	545 F2d 700	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1976	WorldLII		11
Donovan v Penn Shipping Co Inc	536 F2d 536	United States Court of Appeals, Second Circuit	United States	8 Jun 1976	WorldLII		6
Evans v Calmar Steamship Co	534 F2d 519	United States Court of Appeals, Second Circuit	United States	16 Apr 1976	WorldLII		9
United States v Tortorello	533 F2d 809	United States Court of Appeals, Second Circuit	United States	1 Apr 1976	WorldLII		16
United States v Lisk	522 F2d 228	United States Court of Appeals, Seventh Circuit	United States	16 Sep 1975	WorldLII		14
Spangler v Pasadena City Board of Education	519 F2d 430	United States Court of Appeals, Ninth Circuit	United States	5 May 1975	WorldLII		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		44
Keinath v Commissioner of Internal Revenue	480 F2d 57	United States Court of Appeals, Eighth Circuit	United States	1 Jun 1973	WorldLII		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		65
Pauley v United States	459 F2d 624	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1972	WorldLII		4
Nunnemaker Transportation Co v United California Bank	456 F2d 28	United States Court of Appeals, Ninth Circuit	United States	11 Feb 1972	WorldLII		4
Thielebeule v M/s Nordsee Pilot Kg	452 F2d 1230	United States Court of Appeals, Second Circuit	United States	27 Dec 1971	WorldLII		4
United States v Gordon	406 F2d 332	United States Court of Appeals, Fifth Circuit	United States	5 Feb 1969	WorldLII		2
United States v Gordon	[1969] USCA5 43	United States Court of Appeals, Fifth Circuit	United States	13 Jan 1969	WorldLII
Miller v Amusement Enterprises, Inc	394 F2d 342	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1968	WorldLII		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		18
Round v Commissioner of Internal Revenue	332 F2d 590	United States Court of Appeals, First Circuit	United States	4 Jun 1964	WorldLII		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		23
Estate Vardell v Commissioner of Internal Revenue	307 F2d 688	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1962	WorldLII		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		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		3
United States v W Winchell H	289 F2d 212	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1961	WorldLII		1
United States v Reading Co	[1961] USCA3 106	United States Court of Appeals, Third Circuit	United States	28 Mar 1961	WorldLII		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		15
United States v H Turner H	287 F2d 821	United States Court of Appeals, Eighth Circuit	United States	8 Mar 1961	WorldLII		3
United States v Reading Co	289 F2d 7	United States Court of Appeals, Third Circuit	United States	9 Feb 1961	WorldLII		10
Winthrop v Meisels	[1960] USCA2 485	United States Court of Appeals, Second Circuit	United States	26 Aug 1960	WorldLII
Hanson v Ford Motor Co	278 F2d 586	United States Court of Appeals, Eighth Circuit	United States	17 May 1960	WorldLII		75
Winthrop v Meisels	281 F2d 694	United States Court of Appeals, Second Circuit	United States	10 May 1960	WorldLII		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		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		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		35
Commissioner of Internal Revenue v Vander Weele	254 F2d 895	United States Court of Appeals, Sixth Circuit	United States	25 Apr 1958	WorldLII
Supplee v R Smith	242 F2d 855	United States Court of Appeals, Third Circuit	United States	28 Mar 1957	WorldLII
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		6
United States v L Higginson	[1956] USCA1 97	United States Court of Appeals, First Circuit	United States	16 Nov 1956	WorldLII
Supplee v R Smith	[1956] USCA3 325	United States Court of Appeals, Third Circuit	United States	15 Nov 1956	WorldLII
United States v L Higginson	238 F2d 439	United States Court of Appeals, First Circuit	United States	2 Oct 1956	WorldLII		9
Heringer v Commissioner of Internal Revenue	235 F2d 149	United States Court of Appeals, Ninth Circuit	United States	9 Jul 1956	WorldLII		3
Heringer v Commissioner of Internal Revenue	[1956] USCA9 201	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1956	WorldLII
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
Bridgeport Hydraulic Co v W Kraemer J	[1955] USCA2 116	United States Court of Appeals, Second Circuit	United States	21 Feb 1955	WorldLII
Bridgeport Hydraulic Co v W Kraemer J	219 F2d 929	United States Court of Appeals, Second Circuit	United States	14 Dec 1954	WorldLII		3
Galt v Commissioner of Internal Revenue	[1954] USCA7 171	United States Court of Appeals, Seventh Circuit	United States	11 Oct 1954	WorldLII
Galt v Commissioner of Internal Revenue	216 F2d 41	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1954	WorldLII		11
District of Columbia v Wilson	[1954] USCADC 149	United States Court of Appeals, District of Columbia Circuit	United States	20 Apr 1954	WorldLII
Latta v Commissioner of Internal Revenue	212 F2d 164	United States Court of Appeals, Third Circuit	United States	24 Mar 1954	WorldLII
Latta v Commissioner of Internal Revenue	[1954] USCA3 52	United States Court of Appeals, Third Circuit	United States	4 Feb 1954	WorldLII
Anderson v McKay	211 F2d 798	United States Court of Appeals, District of Columbia Circuit	United States	17 Nov 1953	WorldLII
Gordon's Estate v Commissioner of Internal Revenue	201 F2d 171	United States Court of Appeals, Second Circuit	United States	6 Jan 1953	WorldLII		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
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		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		2
Camp v Commissioner of Internal Revenue	(1952) 195 F2d 999	United States Court of Appeals, First Circuit	United States	17 Apr 1952	WorldLII		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		5
Harris v Commissioner of Internal Revenue	[1949] USCA2 93	United States Court of Appeals, Second Circuit	United States	22 Dec 1949	WorldLII
Harris v Commissioner of Internal Revenue	178 F2d 861	United States Court of Appeals, Second Circuit	United States	2 Nov 1949	WorldLII		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		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		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		31
Merrill v Fahs	324 US 308; 89 L Ed 963; 65 SCt 655	United States Supreme Court	United States	26 Mar 1945	WorldLII		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		16
Smith v Shaughnessy	318 US 176; 87 L Ed 690; 63 SCt 545	United States Supreme Court	United States	15 Feb 1943	WorldLII		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		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		10
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Helvering v Hutchings	312 US 393; 85 L Ed 909; 61 SCt 653	United States Supreme Court	United States	3 Mar 1941	WorldLII		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		60
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		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		7
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		9
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		6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		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		7
Rasquin v Humphreys	308 US 54; 84 L Ed 77; 60 SCt 60	United States Supreme Court	United States	6 Nov 1939	WorldLII		13
Graves v Elliott	307 US 383; 83 L Ed 1356; 59 SCt 913	United States Supreme Court	United States	29 May 1939	WorldLII		9
Curry v McCanless	307 US 357; 83 L Ed 1339; 59 SCt 900	United States Supreme Court	United States	29 May 1939	WorldLII		38
(1939) 307 US 619	(1939) 307 US 619; 59 SCt 1030; 83 L Ed 1488	United States Supreme Court	United States	circa 1939	Westlaw		4
Nichols v Commionwealth	(1939) 307 US 618; 83 L Ed 1498; 59 SCt 828	United States Supreme Court	United States	circa 1939	Westlaw		3
Harriet Rosenau v Com'r	(1938) 37 BTA 468		United States	circa 1938			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		6
Morrissey v Commissioner	296 US 344; 80 L Ed 263; 56 SCt 289	United States Supreme Court	United States	16 Dec 1935	WorldLII		62
Helvering v Helmholz	296 US 93; 80 L Ed 76; 56 SCt 68	United States Supreme Court	United States	11 Nov 1935	WorldLII		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		45
Porter v Commissioner	288 US 436; 77 L Ed 880; 53 SCt 451	United States Supreme Court	United States	13 Mar 1933	WorldLII		25
Burnet v Guggenheim	288 US 280; 77 L Ed 748; 53 SCt 369	United States Supreme Court	United States	6 Feb 1933	WorldLII		58
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		23
Heiner v Donnan	285 US 312; 76 L Ed 772; 52 SCt 358	United States Supreme Court	United States	21 Mar 1932	WorldLII		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		49
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		27
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Brewster v Gage	280 US 327; 74 L Ed 457; 50 SCt 115	United States Supreme Court	United States	6 Jan 1930	WorldLII		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		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		55
Saltonstall v Saltonstall	276 US 260; 72 L Ed 565; 48 SCt 225	United States Supreme Court	United States	20 Feb 1928	WorldLII		33
Nichols v Coolidge	274 US 531; 71 L Ed 1184; 47 SCt 710	United States Supreme Court	United States	31 May 1927	WorldLII		51
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		53
Bullen v Wisconsin	240 US 625; 60 L Ed 830; 36 SCt 473	United States Supreme Court	United States	10 Apr 1916	WorldLII		32
308 US 637	308 US 637; 84 L Ed 529; 60 SCt 258	United States Supreme Court	United States	circa 1939	Westlaw		7
103 f2d 81	103 F2d 81		United States	circa 1939	Westlaw		1
91 f2d 954	91 F2d 954		United States	circa 1939	Westlaw		3
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		9
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		6