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Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Commissioner of Internal Revenue, Petitioner-Appellant, v Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Respondent-Appellee   flag  7

198 F3d 515
United States Court of Appeals, Fifth Circuit
United States
15th December, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rafael Arsenio S Dizon etc v Court of Tax Appeals, [2008] PHSC 302 Supreme Court of the Philippines Philippines 30 Apr 2008 AsianLII flag
Succession of McCord McCord III v Commissioner of Internal Revenue 461 F3d 614 United States Court of Appeals, Fifth Circuit United States 22 Aug 2006 WorldLII flag
Estate of Smith v Commissioner of Internal Revenue 429 F3d 533 United States Court of Appeals, Fifth Circuit United States 31 Oct 2005 WorldLII flag 2
Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas, Na , Independent Executor, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 267 F3d 366 United States Court of Appeals, Fifth Circuit United States 18 Sep 2001 WorldLII flag 6
ELIZABETH O'NEAL SHANNON, Personal Representative, EMMET O'NEAL, II, Personal Representative, EMMET O'NEAL, III, Personal Representative, Plaintiffs, Counter-defendants, Appellants, v UNITED STATES OF AMERICA, Defendant, Counter-claimant, Appellee 258 F3d 1265 United States Court of Appeals, Eleventh Circuit United States 26 Jul 2001 WorldLII flag 2
Estate of Evelyn M McMorris, Deceased; Jerry D McMorris, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 243 F3d 1254 United States Court of Appeals, Tenth Circuit United States 20 Mar 2001 WorldLII flag 4
Patricia M Adams, Plaintiffs-Appellants v United States of America, Defendant-Appellee 218 F3d 383 United States Court of Appeals, Fifth Circuit United States 5 Jul 2000 WorldLII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Preslar v Commissioner of Internal Revenue 167 F3d 1323; 83 AFTR2d 99-851 United States Court of Appeals, Tenth Circuit United States 16 Feb 1999 WorldLII flag 2
Street v Commissioner of Internal Revenue 152 F3d 482; 82 AFTR2d 98-6097 United States Court of Appeals, Fifth Circuit United States 3 Sep 1998 WorldLII flag 2
Eisenberg v Commissioner of Internal Revenue 155 F3d 50; 82 AFTR2d 98-5757 United States Court of Appeals, Second Circuit United States 18 Aug 1998 WorldLII flag 6
Leggett v United States 120 F3d 592; 80 AFTR2d 97-6238 United States Court of Appeals, Fifth Circuit United States 4 Sep 1997 WorldLII flag 3
United States v Marine Shale Processors 81 F3d 1361 United States Court of Appeals, Fifth Circuit United States 18 Apr 1996 WorldLII flag 5
Durrett v Commissioner of Internal Revenue 71 F3d 515; 77 AFTR2d 96-321 United States Court of Appeals, Fifth Circuit United States 2 Jan 1996 WorldLII flag 9
United States v Carreon 11 F3d 1225 United States Court of Appeals, Fifth Circuit United States 5 Jan 1994 WorldLII flag 58
Grigg v Commissioner of Internal Revenue 979 F2d 383; 71 AFTR2d 93-451 United States Court of Appeals, Fifth Circuit United States 21 Dec 1992 WorldLII flag 4
United States v Centennial Savings Bank FSB 499 US 573; 113 L Ed 2d 608; 111 SCt 1512 United States Supreme Court United States 17 Apr 1991 WorldLII flag 23
Lunsford v Price D 885 F2d 236 United States Court of Appeals, Fifth Circuit United States 22 Sep 1989 WorldLII flag 6
Estate of Sachs v Commissioner of Internal Revenue 856 F2d 1158; 62 AFTR2d 88-6000 United States Court of Appeals, Eighth Circuit United States 15 Sep 1988 WorldLII flag 7
Estate of Van Horne v Commissioner of Internal Revenue 720 F2d 1114 United States Court of Appeals, Ninth Circuit United States 22 Nov 1983 WorldLII flag 5
Estate of Curry v United States 706 F2d 1424 United States Court of Appeals, Seventh Circuit United States 12 Apr 1983 WorldLII flag 11
Propstra v United States 680 F2d 1248 United States Court of Appeals, Ninth Circuit United States 6 Jul 1982 WorldLII flag 19
Jones v Diamond 594 F2d 997 United States Court of Appeals, Fifth Circuit United States 26 Apr 1979 WorldLII flag 17
United States v Simmons I v B 346 F2d 213 United States Court of Appeals, Fifth Circuit United States 27 May 1965 WorldLII flag 15
Orr v United States 343 F2d 553 United States Court of Appeals, Fifth Circuit United States 29 Mar 1965 WorldLII flag 8
Gowetz v Commissioner of Internal Revenue 320 F2d 874 United States Court of Appeals, First Circuit United States 23 Jul 1963 WorldLII flag 4
Commissioner of Internal Revenue v Estate a Shively E D 276 F2d 372 United States Court of Appeals, Second Circuit United States 3 Dec 1959 WorldLII flag 10
[1959-1] CB 237 [1959-1] CB 237; 59-60 SEC 5 circa 1959 14
United States v Kirby Lumber Co 284 US 1; 76 L Ed 131; 52 SCt 4 United States Supreme Court United States 2 Nov 1931 WorldLII flag 55
Ithaca Trust Co v United States 279 US 151; 73 L Ed 647; 49 SCt 291 United States Supreme Court United States 8 Apr 1929 WorldLII flag 110
Young Men's Christian Assn of Columbus v Davis 264 US 47; 68 L Ed 558; 44 SCt 291 United States Supreme Court United States 18 Feb 1924 WorldLII flag 31
12 USC 1904 12 USC 1904; [1970] SEC 210 United States Code United States circa 1904 LII (Cornell) flag 25
Covey v Commercial Nat Bank of Peoria 960 F2d 657 United States Westlaw flag 14
Zarin v Commissioner 916 F2d 110 United States Westlaw flag 5
United States v Exxon Corporation 773 F2d 1240 United States Westlaw flag 14
Exxon Corporation v Jarvis Christian College 746 FSupp 652 United States Westlaw flag 2
Daves v Payless Cashways, Inc 661 F2d 1022 United States Westlaw flag 14
United States v Exxon Corporation 561 FSupp 816 United States Westlaw flag 4
492 f2d 796 492 F2d 796 United States Westlaw flag 6
Greene v United States 447 FSupp 885 United States Westlaw flag 6
United States v Cartwright 411 US 546 United States Supreme Court United States Westlaw flag 81
Jacobs v Lucas 280 US 603; 280 US 549; 50 SCt 85; 74 L Ed 647 United States Supreme Court United States Westlaw flag 9
Russell v United States 260 FSupp 493 United States Westlaw flag 5
Winer v United States 153 FSupp 941 United States Westlaw flag 7
Bank of California v Commissioner 133 F2d 428 United States Westlaw flag 15
Estate of Smith v Commissioner 108 Tax Cas 412 United Kingdom flag 2
Estate of Kyle v Commissioner 94 Tax Cas 829 United Kingdom flag 3
Estate of Sachs v Commissioner 88 Tax Cas 769 United Kingdom flag 3
Estate of Van Horne v Commissioner 78 Tax Cas 736-37 United Kingdom flag 1
Estate of Curry v Commissioner 74 Tax Cas 540 United Kingdom flag 2
Discharge of Indebtedness: The Progeny of United States v Kirby Lumber Co 66 CLR 1159 Australia - Commonwealth Legal Online / Westlaw flag 2
Estate of Quintard v Commissioner 62 Tax Cas 317 United Kingdom flag 4
Estate of Hagmann v Commissioner 60 Tax Cas 465 United Kingdom flag 6
Estate of Lester v Commissioner 57 Tax Cas 503 United Kingdom flag 4
United States v Cartwright 41 US 546 United States Supreme Court United States Westlaw flag 1
N Sobel, Inc v Commissioner 40 BTA 1263 United States flag 3
Jacobs v Commissioner 34 F2d 233 United States Westlaw flag 11
26 USC 7482 26 USC 7482 United States Code United States LII (Cornell) flag 240
Estate of Chisholm v Commissioner 26 Tax Cas 253 United Kingdom flag 1
Esa and the Epaa 15 USC 754 United States Code United States LII (Cornell) flag 15

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