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Estate Kappel v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
379 US 964	379 US 964; 13 L Ed 2d 559; 85 SCt 656	United States Supreme Court	United States		Westlaw		60
R H Stearns Co v United States	291 US 54; 78 L Ed 647; 54 SCt 325	United States Supreme Court	United States	8 Jan 1934	WorldLII		59
Fulman v United States	434 US 528; 98 SCt 841; 55 L Ed 2d 1	United States Supreme Court	United States	22 Feb 1978	WorldLII		38
359 US 966	359 US 966; 3 L Ed 2d 834; 79 SCt 877	United States Supreme Court	United States	circa 1978	Westlaw		19
cert denied	379 US 842; 13 L Ed 2d 48; 85 SCt 81	United States Supreme Court	United States	circa 1978	Westlaw		18
Yagoda v Commissioner of Internal Revenue	331 F2d 485	United States Court of Appeals, Second Circuit	United States	1 May 1964	WorldLII		9
Kappel v United States	437 F2d 1222	United States Court of Appeals, Third Circuit	United States	16 Mar 1971	WorldLII		6
Cory v Commissioner of Internal Revenue	261 F2d 702	United States Court of Appeals, Second Circuit	United States	6 Nov 1958	WorldLII		6
"Section 820 of the Revenue Act of 1938,"	(1938) 48 Yale Law Journal 509	Yale Law Journal	United States	circa 1938	HeinOnline / Westlaw		6
Karpe v United States	335 F2d 454; 167 Ct Cl 280		United States	circa 1938	Westlaw		5
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4
"Hobson's Choice and Similar Practices in Federal Taxation"	(1935) 48 Harvard Law Review 1281	Harvard Law Review	United States	circa 1935	HeinOnline / LexisNexis		4
Commissioner Kappel v United States	281 FSupp 426		United States	circa 1935	Westlaw		4
48 Yale Law Journal 719	48 Yale Law Journal 719	Yale Law Journal	United States	circa 1935	HeinOnline / Westlaw		4
G-B, Inc v United States	302 FSupp 851		United States	circa 1935	Westlaw		3
Cory v C i R	29 Tax Cas 903		United Kingdom	circa 1935			3
Kent Homes Inc v Commissioner of Internal Revenue	455 F2d 316	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1972	WorldLII		2
G-B Inc v United States	422 F2d 1035	United States Court of Appeals, Tenth Circuit	United States	16 Mar 1970	WorldLII		2
Birchenough v United States	410 F2d 1247; (1252) 187 Ct Cl 702		United States	circa 1972	Westlaw		2
Chertkof v C I R	66 Tax Cas 496		United Kingdom	circa 1972			2
Kappel v United States, WDPa	(1974) 369 FSupp 267		United States	circa 1974	Westlaw		1
[1953] Treas Regs 111	[1953] Treas Regs 111		United States	circa 1953			1
[1938] Ch 289	[1938] Ch 289	Court of Chancery	United Kingdom	circa 1938	LexisNexis / Westlaw		1
70 Tax Cas 415	70 Tax Cas 415		United Kingdom	circa 1972			1