12 Tax Law Review 213
|
12 Tax Law Review 213
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
2
|
Cahn, Local Law and Federal Taxation
|
52 Yale Law Journal 799
|
Yale Law Journal
|
United States
|
|
HeinOnline / Westlaw
|
|
6 
|
41 CLR 638
|
41 CLR 638
|
|
Australia - Commonwealth
|
|
Legal Online / Westlaw
|
|
2
|
Re Suidair International Airways Ltd
|
[1951] Ch 165
|
Court of Chancery
|
United Kingdom
|
circa 1951
|
LexisNexis / Westlaw
|
|
17
|
Sharpe v Commissioner
|
(1939) 107 F2d 13
|
|
United States
|
circa 1939
|
Westlaw
|
|
5
|
Helvering v Rhodes' Estate
|
117 F2d 509
|
|
United States
|
|
Westlaw
|
|
8
|
Stickel v United States
|
352 US 878; 1 L Ed 2d 79; 77 SCt 100
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
37 
|
Sharp v Commissioner
|
303 US 624; 58 SCt 748; 82 L Ed 1087
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
10
|
345 US 906
|
345 US 906; 97 L Ed 1342; 73 SCt 644
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
38 
|
371 US 887
|
371 US 887; 9 L Ed 2d 121; 83 SCt 182
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
11
|
380 US 908; 85 SCt 890; 13 l Ed 2d 795
|
380 US 908; 85 SCt 890; 13 L Ed 2d 795
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
27 
|
Kelly's Trust v Commissioner
|
168 F2d 198
|
|
United States
|
|
Westlaw
|
|
8
|
91 f2d 802
|
91 F2d 802
|
|
United States
|
|
Westlaw
|
|
4
|
Clum v Guardian Life Ins Co
|
309 US 665; 84 L Ed 1013; 60 SCt 591
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
11
|
Eisenmenger v Commissioner
|
145 F2d 103
|
|
United States
|
|
Westlaw
|
|
13
|
Estate of Warren v Commissioner of Internal Revenue
|
981 F2d 776; 71 AFTR2d 93-2160
|
United States Court of Appeals, Fifth Circuit
|
United States
|
13 Jan 1993
|
WorldLII
|
|
5
|
Magavern v United States
|
550 F2d 797
|
United States Court of Appeals, Second Circuit
|
United States
|
24 Feb 1977
|
WorldLII
|
|
1
|
Aerojet-General Corporation v Askew
|
511 F2d 710
|
United States Court of Appeals, Fifth Circuit
|
United States
|
30 May 1975
|
WorldLII
|
|
78  
|
Van Den Wymelenberg v United States
|
397 F2d 443
|
United States Court of Appeals, Seventh Circuit
|
United States
|
18 Nov 1968
|
WorldLII
|
|
8
|
Van Den Wymelenberg v United States
|
[1968] USCA7 210
|
United States Court of Appeals, Seventh Circuit
|
United States
|
19 Jun 1968
|
WorldLII
|
|
1
|
Commissioner of Internal Revenue v Estate J Bosch
|
382 F2d 295
|
United States Court of Appeals, Second Circuit
|
United States
|
11 Sep 1967
|
WorldLII
|
|
2
|
Commissioner v Estate of Bosch
|
387 US 456; 18 L Ed 2d 886; 87 SCt 1776
|
United States Supreme Court
|
United States
|
5 Jun 1967
|
WorldLII
|
|
301    
|
Commissioner of Internal Revenue v Estate J Bosch
|
[1966] USCA2 428
|
United States Court of Appeals, Second Circuit
|
United States
|
6 Jul 1966
|
WorldLII
|
|
1
|
Second National Bank of New Haven v United States
|
351 F2d 489; 222 FSupp 446
|
United States Court of Appeals, Second Circuit
|
United States
|
28 Sep 1965
|
WorldLII
|
|
12
|
Estate Pierpont v Commissioner of Internal Revenue
|
336 F2d 277
|
United States Court of Appeals, Fourth Circuit
|
United States
|
19 Jun 1964
|
WorldLII
|
|
9
|
Flitcroft v Commissioner of Internal Revenue
|
328 F2d 449
|
United States Court of Appeals, Ninth Circuit
|
United States
|
28 Feb 1964
|
WorldLII
|
|
8
|
Estate of Peyton v Commissioner
|
323 F2d 438
|
United States Court of Appeals, Eighth Circuit
|
United States
|
15 Oct 1963
|
WorldLII
|
|
13
|
Estate Faulkerson v United States
|
301 F2d 231
|
United States Court of Appeals, Seventh Circuit
|
United States
|
26 Apr 1962
|
WorldLII
|
|
10
|
Estate Darlington v Commissioner of Internal Revenue
|
302 F2d 693
|
United States Court of Appeals, Third Circuit
|
United States
|
25 Apr 1962
|
WorldLII
|
|
7
|
Estate Stallworth v Commissioner of Internal Revenue
|
260 F2d 760
|
United States Court of Appeals, Fifth Circuit
|
United States
|
1 Aug 1958
|
WorldLII
|
|
9
|
Straight's Trust v Commissioner of Internal Revenue
|
245 F2d 327
|
United States Court of Appeals, Eighth Circuit
|
United States
|
7 Jun 1957
|
WorldLII
|
|
7
|
Leiter Minerals, Inc v United States
|
352 US 220; 1 L Ed 2d 267; 77 SCt 287
|
United States Supreme Court
|
United States
|
14 Jan 1957
|
WorldLII
|
|
110  
|
Estate Sweet Tracy-Collins Trust Co v Commissioner of Internal Revenue
|
234 F2d 401
|
United States Court of Appeals, Tenth Circuit
|
United States
|
28 Jun 1956
|
WorldLII
|
|
13
|
Maternally Yours, Inc v Your Maternity Shop, Inc
|
234 F2d 538
|
United States Court of Appeals, Second Circuit
|
United States
|
6 Jun 1956
|
WorldLII
|
|
94  
|
Pitts v P Hamrick L a
|
228 F2d 486
|
United States Court of Appeals, Fourth Circuit
|
United States
|
30 Dec 1955
|
WorldLII
|
|
19
|
Wolfsen v G Smyth
|
223 F2d 111
|
United States Court of Appeals, Ninth Circuit
|
United States
|
25 May 1955
|
WorldLII
|
|
19
|
Newman v Commissioner of Internal Revenue
|
222 F2d 131
|
United States Court of Appeals, Ninth Circuit
|
United States
|
29 Apr 1955
|
WorldLII
|
|
14
|
Gallagher v Smith
|
223 F2d 218
|
United States Court of Appeals, Third Circuit
|
United States
|
1 Nov 1954
|
WorldLII
|
|
40 
|
Goodwin's Estate v Commissioner of Internal Revenue
|
201 F2d 576; 67 Ohio Law Abs 233
|
United States Court of Appeals, Sixth Circuit
|
United States
|
28 Jan 1953
|
WorldLII
|
|
14
|
Saulsbury v United States
|
199 F2d 578
|
United States Court of Appeals, Fifth Circuit
|
United States
|
10 Nov 1952
|
WorldLII
|
|
17
|
Erie R Co v Tompkins
|
304 US 64; 82 L Ed 2d 1188; 82 L Ed 1188; 58 SCt 817; 202 Va 64
|
United States Supreme Court
|
United States
|
25 Apr 1938
|
WorldLII
|
|
3555    
|
Blair v Commissioner
|
300 US 5; 81 L Ed 465; 57 SCt 330
|
United States Supreme Court
|
United States
|
1 Feb 1937
|
WorldLII
|
|
131  
|
Freuler v Helvering
|
291 US 35; 78 L Ed 634; 54 SCt 308
|
United States Supreme Court
|
United States
|
8 Jan 1934
|
WorldLII
|
|
62  
|
Farmers' Loan and Trust Co v Mortimer
|
219 NY 290; 114 NE 389
|
|
United States - New York
|
circa 1967
|
|
|
4
|
Matter of Cooksey's Estate
|
182 NY 92; 74 NE 880
|
|
United States - New York
|
circa 1967
|
|
|
3
|
48 Conn 165
|
48 Conn 165
|
|
United States - Connecticut
|
circa 1967
|
|
|
4
|
Supreme Court Justice, In re Piffard
|
2 LRA 193; 18 NE 718; 111 NY 410
|
|
United States - New York
|
circa 1967
|
|
|
2
|
270 Nys 473
|
270 NYS 473; 150 Misc 488
|
|
United States - New York
|
circa 1967
|
|
|
2
|
186 Nys2d 447
|
186 NYS2d 447; 19 Misc2d 268
|
|
United States - New York
|
circa 1967
|
|
|
2
|
Heiser v Morgan Guaranty Trust Co
|
192 A2d 44; 150 Conn 563
|
|
United States - Connecticut
|
circa 1967
|
|
|
4
|
259 Nys 900
|
259 NYS 900; 145 Misc 300
|
|
United States - New York
|
circa 1967
|
|
|
2
|
306 Docket 29883
|
306 Docket 29883
|
|
United States - Pennsylvania
|
circa 1967
|
|
|
2
|