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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
Rosenspan v United States 438 F2d 905 United States Court of Appeals, Second Circuit United States 18 Feb 1971 WorldLII flag 11
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
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
Rollins v Commissioner of Internal Revenue 276 F2d 368 United States Court of Appeals, Fourth Circuit United States 12 Jan 1960 WorldLII flag 8
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
Hill v Commissioner of Internal Revenue 181 F2d 906 United States Court of Appeals, Fourth Circuit United States 13 Apr 1950 WorldLII flag 21
Pierce v United States 254 F2d 885 United States Court of Appeals, Ninth Circuit United States 21 Apr 1958 WorldLII flag 8
Rosenspan v United States 438 F2d 905 United States Court of Appeals, Second Circuit United States 18 Feb 1971 WorldLII flag 11
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
Towers v Commissioner of Internal Revenue 247 F2d 233 United States Court of Appeals, Second Circuit United States 16 May 1957 WorldLII flag 20
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
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
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
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
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
Allen v Commissioner of Internal Revenue 283 F2d 785 United States Court of Appeals, Seventh Circuit United States 3 Nov 1960 WorldLII flag 9
Wiles v United States 312 F2d 574 United States Court of Appeals, Tenth Circuit United States 6 Dec 1962 WorldLII flag 5
Skarda v Commissioner of Internal Revenue 250 F2d 429 United States Court of Appeals, Tenth Circuit United States 30 Nov 1957 WorldLII flag 17
Nicholson v Commissioner of Internal Revenue 218 F2d 240 United States Court of Appeals, Tenth Circuit United States 27 Dec 1954 WorldLII flag 11
August v Commissioner of Internal Revenue 267 F2d 829 United States Court of Appeals, Third Circuit United States 7 May 1959 WorldLII flag 16
Overly v Commissioner of Internal Revenue 243 F2d 576 United States Court of Appeals, Third Circuit United States 29 Apr 1957 WorldLII flag 8
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 Stokes' Estate 200 F2d 637 United States Court of Appeals, Third Circuit United States 7 Jan 1953 WorldLII flag 21
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
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
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
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
308 US 493-494 308 US 493-494; 60 SCt 366; 84 L Ed 416 United States Supreme Court United States circa 1962 Westlaw flag 6
Van Dyke v Helvering 291 US 642; 78 L Ed 1040; 54 SCt 437 United States Supreme Court United States circa 1962 Westlaw flag 5
96 f2d 680 96 F2d 680 United States circa 1962 Westlaw flag 13
(1957) 28 Tax Cas 994 (1957) 28 Tax Cas 994 United Kingdom circa 1957 flag 3
(1947) 181 f2d 817 (1947) 181 F2d 817 United States circa 1947 Westlaw flag 2
Hughes v Commissioner (1930) 38 F2d 755 United States circa 1930 Westlaw flag 9
(1935) 76 f2d 680 (1935) 76 F2d 680 United States circa 1935 Westlaw flag 7
Bart v Commissioner 21 Tax Cas 880 United Kingdom circa 1962 flag 7
Van Dyke v C I R (1931) 23 BTA 946 United States circa 1931 flag 4
(1958) 30 Tax Cas 1087 (1958) 30 Tax Cas 1087 United Kingdom circa 1958 flag 2
Commissioner v People's Pittsburgh Trust Co (CCA) (1932) 60 F2d 187 United States circa 1932 Westlaw flag 11
Maloney v Spencer 172 F2d 638 United States circa 1932 Westlaw flag 33
Washburn v Com'r of Internal Revenue (CCA) 51 F2d 949 United States Westlaw flag 12
Coburn v Commissioner of Internal Revenue 138 F2d 763 United States Westlaw flag 13
(1930) 39 f2d 755 (1930) 39 F2d 755 United States circa 1930 Westlaw flag 1
(1933) 63 f2d 1020 (1933) 63 F2d 1020 United States circa 1933 Westlaw flag 4
Dorminey v Commissioner 26 Tax Cas 940 United Kingdom flag 14
347 Docket 26813 347 Docket 26813 United States - Pennsylvania flag 2

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