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Trent v Commissioner of Internal Revenue   flag  3

[1961] USCA2 423
United States Court of Appeals, Second Circuit
United States
9th June, 1961

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Groetzinger v Commissioner of Internal Revenue 771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683 United States Court of Appeals, Seventh Circuit United States 21 Aug 1985 WorldLII flag 6
Rosenspan v United States 438 F2d 905 United States Court of Appeals, Second Circuit United States 18 Feb 1971 WorldLII flag 11
Wiles v United States 312 F2d 574 United States Court of Appeals, Tenth Circuit United States 6 Dec 1962 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trent v Commissioner of Internal Revenue 291 F2d 669 United States Court of Appeals, Second Circuit United States 8 May 1961 WorldLII flag 28
Workmen's Mutual Fire Insurance Society Inc v B A'Hearn 286 F2d 718 United States Court of Appeals, Second Circuit United States 16 Jan 1961 WorldLII flag 3
Allen v Commissioner of Internal Revenue 283 F2d 785 United States Court of Appeals, Seventh Circuit United States 3 Nov 1960 WorldLII flag 9
Rollins v Commissioner of Internal Revenue 276 F2d 368 United States Court of Appeals, Fourth Circuit United States 12 Jan 1960 WorldLII flag 8
August v Commissioner of Internal Revenue 267 F2d 829 United States Court of Appeals, Third Circuit United States 7 May 1959 WorldLII flag 16
Batzell v Commissioner of Internal Revenue 266 F2d 371 United States Court of Appeals, Fourth Circuit United States 17 Mar 1959 WorldLII flag 5
Noland v Commissioner of Internal Revenue 269 F2d 108 United States Court of Appeals, Fourth Circuit United States 20 Jan 1959 WorldLII flag 14
Roberts v Commissioner of Internal Revenue 258 F2d 634 United States Court of Appeals, Fifth Circuit United States 23 Jul 1958 WorldLII flag 7
Pierce v United States 254 F2d 885 United States Court of Appeals, Ninth Circuit United States 21 Apr 1958 WorldLII flag 8
(1958) 30 Tax Cas 1087 (1958) 30 Tax Cas 1087 United Kingdom circa 1958 flag 2
Skarda v Commissioner of Internal Revenue 250 F2d 429 United States Court of Appeals, Tenth Circuit United States 30 Nov 1957 WorldLII flag 17
Towers v Commissioner of Internal Revenue 247 F2d 233 United States Court of Appeals, Second Circuit United States 16 May 1957 WorldLII flag 20
Overly v Commissioner of Internal Revenue 243 F2d 576 United States Court of Appeals, Third Circuit United States 29 Apr 1957 WorldLII flag 8
Wheeler v Commissioner of Internal Revenue 241 F2d 883 United States Court of Appeals, Second Circuit United States 23 Jan 1957 WorldLII flag 19
Commissioner of Internal Revenue v J Schaefer 240 F2d 381 United States Court of Appeals, Second Circuit United States 10 Jan 1957 WorldLII flag 15
(1957) 28 Tax Cas 994 (1957) 28 Tax Cas 994 United Kingdom circa 1957 flag 3
Putnam v Commissioner 352 US 82; 1 L Ed 2d 144; 77 SCt 175 United States Supreme Court United States 3 Dec 1956 WorldLII flag 51
Folker v Johnson 230 F2d 906 United States Court of Appeals, Second Circuit United States 29 Feb 1956 WorldLII flag 26
Hickerson v Commissioner of Internal Revenue 229 F2d 631 United States Court of Appeals, Second Circuit United States 11 Jan 1956 WorldLII flag 10
Giblin v Commissioner of Internal Revenue 227 F2d 692 United States Court of Appeals, Fifth Circuit United States 23 Nov 1955 WorldLII flag 23
Van Der Elst v Commissioner of Internal Revenue 223 F2d 771 United States Court of Appeals, Second Circuit United States 21 Jun 1955 WorldLII flag 2
Nicholson v Commissioner of Internal Revenue 218 F2d 240 United States Court of Appeals, Tenth Circuit United States 27 Dec 1954 WorldLII flag 11
Berwind v Commissioner of Internal Revenue 211 F2d 575 United States Court of Appeals, Third Circuit United States 16 Mar 1954 WorldLII flag 4
Commissioner of Internal Revenue v Smith [1953] USCA2 157 United States Court of Appeals, Second Circuit United States 10 Apr 1953 WorldLII flag 7
Commissioner of Internal Revenue v Smith 203 F2d 310 United States Court of Appeals, Second Circuit United States 3 Feb 1953 WorldLII flag 35
Commissioner of Internal Revenue v Stokes' Estate 200 F2d 637 United States Court of Appeals, Third Circuit United States 7 Jan 1953 WorldLII flag 21
Omaha Nat Bank v Commissioner of Internal Revenue 183 F2d 899; 25 ALR 2d 628 United States Court of Appeals, Eighth Circuit United States 17 Aug 1950 WorldLII flag 20
Hill v Commissioner of Internal Revenue 181 F2d 906 United States Court of Appeals, Fourth Circuit United States 13 Apr 1950 WorldLII flag 21
(1947) 181 f2d 817 (1947) 181 F2d 817 United States circa 1947 Westlaw flag 2
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
Deputy v DuPont 308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363 United States Supreme Court United States 8 Jan 1940 WorldLII flag 302
(1935) 76 f2d 680 (1935) 76 F2d 680 United States circa 1935 Westlaw flag 7
(1933) 63 f2d 1020 (1933) 63 F2d 1020 United States circa 1933 Westlaw flag 4
Dalton v Bowers 287 US 404; 77 L Ed 389; 53 SCt 205 United States Supreme Court United States 12 Dec 1932 WorldLII flag 33
Burnet v Clark 287 US 410; 77 L Ed 397; 53 SCt 207 United States Supreme Court United States 12 Dec 1932 WorldLII flag 53
Commissioner v People's Pittsburgh Trust Co (CCA) (1932) 60 F2d 187 United States circa 1932 Westlaw flag 11
Van Dyke v C I R (1931) 23 BTA 946 United States circa 1931 flag 4
(1930) 39 f2d 755 (1930) 39 F2d 755 United States circa 1930 Westlaw flag 1
Hughes v Commissioner (1930) 38 F2d 755 United States circa 1930 Westlaw flag 9
347 Docket 26813 347 Docket 26813 United States - Pennsylvania circa 1932 flag 2
308 US 493-494 308 US 493-494; 60 SCt 366; 84 L Ed 416 United States Supreme Court United States circa 1932 Westlaw flag 6
Van Dyke v Helvering 291 US 642; 78 L Ed 1040; 54 SCt 437 United States Supreme Court United States circa 1932 Westlaw flag 5
Maloney v Spencer 172 F2d 638 United States circa 1932 Westlaw flag 33
Coburn v Commissioner of Internal Revenue 138 F2d 763 United States Westlaw flag 13
96 f2d 680 96 F2d 680 United States Westlaw flag 13
Washburn v Com'r of Internal Revenue (CCA) 51 F2d 949 United States Westlaw flag 12
Dorminey v Commissioner 26 Tax Cas 940 United Kingdom flag 14
Bart v Commissioner 21 Tax Cas 880 United Kingdom flag 7

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