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Ithaca Trust Co v United States     110

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
Alabama Polytechnic Institute v District of Columbia	[1957] USCADC 512	United States Court of Appeals, District of Columbia Circuit	United States	8 Oct 1957	WorldLII
Johnson Son v Gold Seal Co	[1955] USCADC 478	United States Court of Appeals, District of Columbia Circuit	United States	21 Oct 1955	WorldLII
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		7
United States v S Righter	400 F2d 344	United States Court of Appeals, Eighth Circuit	United States	26 Aug 1968	WorldLII		7
St Louis Union Trust Co v United States	374 F2d 427	United States Court of Appeals, Eighth Circuit	United States	9 Mar 1967	WorldLII		5
Kasper v C Kellar B	[1955] USCA8 6	United States Court of Appeals, Eighth Circuit	United States	6 Jan 1955	WorldLII		8
Kasper v C Kellar B	217 F2d 744	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1954	WorldLII		10
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
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		4
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	198 F3d 515	United States Court of Appeals, Fifth Circuit	United States	15 Dec 1999	WorldLII		7
Estate of McLendon v Commissioner of Internal Revenue	135 F3d 1017; 81 AFTR2d 98-963	United States Court of Appeals, Fifth Circuit	United States	9 Mar 1998	WorldLII		7
Estate of Carter Taggert v United States	921 F2d 63	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1991	WorldLII		2
Miami Beach First National Bank v United States	[1971] USCA5 907	United States Court of Appeals, Fifth Circuit	United States	7 Jun 1971	WorldLII
Miami Beach First National Bank Cta v United States	[1971] USCA5 863	United States Court of Appeals, Fifth Circuit	United States	1 Jun 1971	WorldLII		1
Palm Beach v United States	443 F2d 480	United States Court of Appeals, Fifth Circuit	United States	7 May 1971	WorldLII		5
Miami Beach First National Bank Cta v United States	443 F2d 116	United States Court of Appeals, Fifth Circuit	United States	5 May 1971	WorldLII		4
Miami Beach First National Bank v United States	443 F2d 475	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1971	WorldLII		14
Lakeland v United States	443 F2d 467	United States Court of Appeals, Fifth Circuit	United States	26 Apr 1971	WorldLII		9
First National Bank of Birmingham Alabama v United States	(1966) 358 F2d 625	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1966	WorldLII		6
Union Trust Co v W Tomlinson	355 F2d 40	United States Court of Appeals, Fifth Circuit	United States	21 Jan 1966	WorldLII		6
Estate Vardell v Commissioner of Internal Revenue	307 F2d 688	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1962	WorldLII		11
Ballantine v W Tomlinson	293 F2d 311	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1961	WorldLII		7
Ballantine v W Tomlinson	[1961] USCA5 377	United States Court of Appeals, Fifth Circuit	United States	20 Jul 1961	WorldLII
Merchants National Bank v United States Merchants National Bank a	583 F2d 19	United States Court of Appeals, First Circuit	United States	21 Aug 1978	WorldLII		3
Old Colony Trust Co v United States	423 F2d 601	United States Court of Appeals, First Circuit	United States	26 Mar 1970	WorldLII		8
Old Colony Trust Co v United States	[1970] USCA1 2	United States Court of Appeals, First Circuit	United States	5 Jan 1970	WorldLII		1
Gowetz v Commissioner of Internal Revenue	320 F2d 874	United States Court of Appeals, First Circuit	United States	23 Jul 1963	WorldLII		4
State Street Bank and Trust Co v United States	[1963] USCA1 8	United States Court of Appeals, First Circuit	United States	22 Jan 1963	WorldLII
State Street Bank and Trust Co v United States	313 F2d 29	United States Court of Appeals, First Circuit	United States	2 Jan 1963	WorldLII		11
Third National Bank and Trust Co of Springfield v United States	228 F2d 772	United States Court of Appeals, First Circuit	United States	3 Jan 1956	WorldLII		7
Third National Bank and Trust Co of Springfield v United States	[1955] USCA1 86	United States Court of Appeals, First Circuit	United States	6 Dec 1955	WorldLII
United States v Dean	[1955] USCA1 54	United States Court of Appeals, First Circuit	United States	30 Jun 1955	WorldLII		2
United States v Dean	224 F2d 26	United States Court of Appeals, First Circuit	United States	5 Apr 1955	WorldLII		9
Blodget v Delaney	201 F2d 589	United States Court of Appeals, First Circuit	United States	29 Jan 1953	WorldLII		19
Estate of Marine II v Commissioner of Internal Revenue	990 F2d 136; 71 AFTR2d 93-2182	United States Court of Appeals, Fourth Circuit	United States	30 Mar 1993	WorldLII		2
Greer v United States	[1971] USCA4 299	United States Court of Appeals, Fourth Circuit	United States	1 Sep 1971	WorldLII
Greer v United States	448 F2d 937	United States Court of Appeals, Fourth Circuit	United States	13 May 1971	WorldLII		7
Estate Lion v Commissioner of Internal Revenue	438 F2d 56	United States Court of Appeals, Fourth Circuit	United States	12 Feb 1971	WorldLII		4
Estate Lion v Commissioner of Internal Revenue	[1970] USCA4 629	United States Court of Appeals, Fourth Circuit	United States	9 Dec 1970	WorldLII		1
Bowers v South Carolina National Bank of Greenville South Carolina M H	228 F2d 4	United States Court of Appeals, Fourth Circuit	United States	14 Dec 1955	WorldLII		5
Bowers v South Carolina National Bank of Greenville South Carolina M H	[1955] USCA4 259	United States Court of Appeals, Fourth Circuit	United States	21 Oct 1955	WorldLII
Brown v United States	329 F3d 664	United States Court of Appeals, Ninth Circuit	United States	1 May 2003	WorldLII		2
Estate of Richard R Simplot, Deceased John Edward Simplot, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	249 F3d 1191	United States Court of Appeals, Ninth Circuit	United States	14 May 2001	WorldLII		2
JAMES J MORRISSEY; ALAN S BERCUTT, CPA; DIANE FANTL, Co-executors of the Estate of Alice Friedlander Kaufman, Deceased, Petitioners-Appellants, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee	243 F3d 1145	United States Court of Appeals, Ninth Circuit	United States	15 Mar 2001	WorldLII
Estate of McClatchy v Commissioner of Internal Revenue	147 F3d 1089; 82 AFTR2d 98-5001	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1998	WorldLII		1
Wells Fargo Bank v United States	1 F3d 830	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1993	WorldLII
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		5
Propstra v United States	680 F2d 1248	United States Court of Appeals, Ninth Circuit	United States	6 Jul 1982	WorldLII		19
Ahmanson Foundation v United States	674 F2d 761	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1982	WorldLII		18
Simmons v United States	667 F2d 832	United States Court of Appeals, Ninth Circuit	United States	8 Feb 1982	WorldLII
Estate Shedd v Commissioner of Internal Revenue	320 F2d 638	United States Court of Appeals, Ninth Circuit	United States	15 Jul 1963	WorldLII		3
Standard Oil Co v Moore	251 F2d 188	United States Court of Appeals, Ninth Circuit	United States	10 Feb 1958	WorldLII		96
Standard Oil Co of California v F Moore	[1957] USCA9 372	United States Court of Appeals, Ninth Circuit	United States	6 Nov 1957	WorldLII
Saltzman v Commissioner of Internal Revenue	131 F3d 87; 80 AFTR2d 97-8365	United States Court of Appeals, Second Circuit	United States	11 Dec 1997	WorldLII		1
Hartford National Bank and Trust Co v United States	467 F2d 782	United States Court of Appeals, Second Circuit	United States	11 Aug 1972	WorldLII		1
Connecticut Bank and Trust Co v United States	[1971] USCA2 162	United States Court of Appeals, Second Circuit	United States	11 Mar 1971	WorldLII
Connecticut Bank and Trust Co v United States	439 F2d 931	United States Court of Appeals, Second Circuit	United States	11 Feb 1971	WorldLII		2
Estate Hartshorne Hartshorne v Commissioner of Internal Revenue	402 F2d 592	United States Court of Appeals, Second Circuit	United States	28 Oct 1968	WorldLII		3
Estate Hartshorne Hartshorne v Commissioner of Internal Revenue	[1968] USCA2 517	United States Court of Appeals, Second Circuit	United States	19 Sep 1968	WorldLII
Salisbury v United States	[1967] USCA2 286	United States Court of Appeals, Second Circuit	United States	8 May 1967	WorldLII		1
Estate Schildkraut v Commissioner of Internal Revenue	[1966] USCA2 631	United States Court of Appeals, Second Circuit	United States	27 Oct 1966	WorldLII		1
Salisbury v United States	377 F2d 700	United States Court of Appeals, Second Circuit	United States	20 Sep 1966	WorldLII		5
Estate Schildkraut v Commissioner of Internal Revenue	368 F2d 40	United States Court of Appeals, Second Circuit	United States	24 May 1966	WorldLII		2
Gelb v Commissioner of Internal Revenue	298 F2d 544	United States Court of Appeals, Second Circuit	United States	22 Jan 1962	WorldLII		12
Gelb v Commissioner of Internal Revenue	[1961] USCA2 659	United States Court of Appeals, Second Circuit	United States	30 Nov 1961	WorldLII		1
Commissioner of Internal Revenue v Estate a Shively E D	[1960] USCA2 203	United States Court of Appeals, Second Circuit	United States	25 Mar 1960	WorldLII
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		10
Seubert v Shaughnessy	233 F2d 134	United States Court of Appeals, Second Circuit	United States	11 May 1956	WorldLII		9
Seubert v J Shaughnessy Ny	[1956] USCA2 225	United States Court of Appeals, Second Circuit	United States	10 Apr 1956	WorldLII		2
Lincoln Rochester Trust Co v McGowan	217 F2d 287	United States Court of Appeals, Second Circuit	United States	15 Nov 1954	WorldLII		13
Lincoln Rochester Trust Co v T McGowan	[1954] USCA2 294	United States Court of Appeals, Second Circuit	United States	16 Jun 1954	WorldLII		2
Lincoln Rochester Trust Co v Commissioner of Internal Revenue	[1950] USCA2 153	United States Court of Appeals, Second Circuit	United States	19 Apr 1950	WorldLII		2
Lincoln Rochester Trust Co v Commissioner of Internal Revenue	181 F2d 424	United States Court of Appeals, Second Circuit	United States	5 Apr 1950	WorldLII		11
First National Bank of Kenosha v United States	763 F2d 891; 56 AFTR2d 85-6492	United States Court of Appeals, Seventh Circuit	United States	7 Jun 1985	WorldLII		7
Continental Illinois National Bank and Trust Co of Chicago v United States	504 F2d 586	United States Court of Appeals, Seventh Circuit	United States	7 Oct 1974	WorldLII		5
Nardi v United States	385 F2d 343	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1967	WorldLII		1
Trent v United States	893 F2d 846; 65 AFTR2d 90-1188	United States Court of Appeals, Sixth Circuit	United States	21 Feb 1990	WorldLII
Morris v Commissioner of Internal Revenue	761 F2d 1195; 56 AFTR2d 85-6485	United States Court of Appeals, Sixth Circuit	United States	20 May 1985	WorldLII		3
Estate McCord Bratton v United States	516 F2d 832	United States Court of Appeals, Sixth Circuit	United States	30 May 1975	WorldLII		1
Estate McCoy Turner v United States	511 F2d 1090	United States Court of Appeals, Sixth Circuit	United States	4 Mar 1975	WorldLII
Walter v United States	341 F2d 182	United States Court of Appeals, Sixth Circuit	United States	9 Feb 1965	WorldLII		5
City National Bank and Trust Co of Columbus v United States	312 F2d 118	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1963	WorldLII		2
Miller v United States	235 F2d 553	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1956	WorldLII		5
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		4
Estate of Vissering v Commissioner of Internal Revenue	990 F2d 578; 71 AFTR2d 93-2190	United States Court of Appeals, Tenth Circuit	United States	6 Apr 1993	WorldLII
United States v Commercial National Bank of Kansas City	[1968] USCA10 334	United States Court of Appeals, Tenth Circuit	United States	16 Dec 1968	WorldLII
United States v Commercial National Bank of Kansas City	404 F2d 927	United States Court of Appeals, Tenth Circuit	United States	29 May 1968	WorldLII		5
United States v C Gates S W	376 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1967	WorldLII		5
United States v Powell	307 F2d 821	United States Court of Appeals, Tenth Circuit	United States	13 Jul 1962	WorldLII		15
Peoples Trust Co of Bergen County v United States	444 F2d 193	United States Court of Appeals, Third Circuit	United States	9 Jun 1971	WorldLII		4
Peoples Trust Co of Bergen County v United States	[1971] USCA3 204	United States Court of Appeals, Third Circuit	United States	5 Apr 1971	WorldLII
Estate Stewart v Commissioner of Internal Revenue	436 F2d 1281	United States Court of Appeals, Third Circuit	United States	8 Mar 1971	WorldLII		5
Estate Stewart v Commissioner of Internal Revenue	[1970] USCA3 604	United States Court of Appeals, Third Circuit	United States	20 Nov 1970	WorldLII		3
Estate Zentmayer v Commissioner of Internal Revenue	336 F2d 488	United States Court of Appeals, Third Circuit	United States	2 Oct 1964	WorldLII		8
Strite v A McGinnes	330 F2d 234	United States Court of Appeals, Third Circuit	United States	23 Apr 1964	WorldLII		9
Estate Zentmayer v Commissioner of Internal Revenue	[1964] USCA3 80	United States Court of Appeals, Third Circuit	United States	19 Feb 1964	WorldLII		4
Strite v A McGinnes	[1963] USCA3 442	United States Court of Appeals, Third Circuit	United States	21 Nov 1963	WorldLII		2
Estate of Brooks v Commissioner of Internal Revenue	[1958] USCA3 17	United States Court of Appeals, Third Circuit	United States	9 Jan 1958	WorldLII		2
Estate of Brooks v Commissioner of Internal Revenue	250 F2d 937	United States Court of Appeals, Third Circuit	United States	21 Nov 1957	WorldLII		4
Commissioner v Estate of Hubert	520 US 93; 137 L Ed 2d 235; 117 SCt 1124	United States Supreme Court	United States	18 Mar 1997	WorldLII		5
Commissioner of Internal Revenue v Sternberger's Estate	348 US 187; 99 L Ed 246; 75 SCt 229	United States Supreme Court	United States	10 Jan 1955	WorldLII		52
Graham v John Deere Co	383 US 1; 15 L Ed 2d 545; 86 SCt 684; 7 ALR 2d 1280; 15 L Ed 545; 3 Idaho 4; 148 USPQ 459	United States Supreme Court	United States - Idaho	27 Jun 1949	WorldLII		881
Henslee v Union Planters Bank	(1949) 335 US 595; 69 SCt 290; 93 L Ed 259; 93 L Ed 2d 259	United States Supreme Court	United States	3 Jan 1949	WorldLII		71
Merchants National Bank of Boston v Commissioner	320 US 256; 88 L Ed 35; 64 SCt 108	United States Supreme Court	United States	15 Nov 1943	WorldLII		67
Detroit Bank v United States	317 US 329; 87 L Ed 304; 63 SCt 297	United States Supreme Court	United States	4 Jan 1943	WorldLII		43
Helvering v Safe Deposit & Trust Co	316 US 56; 86 L Ed 1266; 62 SCt 925	United States Supreme Court	United States	13 Apr 1942	WorldLII		33
United States v Provident Trust Co	291 US 272; 78 L Ed 793; 54 SCt 389	United States Supreme Court	United States	5 Feb 1934	WorldLII		24
Sinclair Refining Co v Jenkins Petroleum Process Co	289 US 689; 17 USPQ 522; 77 L Ed 1449; 53 SCt 736	United States Supreme Court	United States	29 May 1933	WorldLII		25
Lucas v Alexander	279 US 573; 73 L Ed 851; 49 SCt 426	United States Supreme Court	United States	20 May 1929	WorldLII		29

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Humes v United States	(1928) 276 US 487; 72 L Ed 667; 48 SCt 347	United States Supreme Court	United States	9 Apr 1928	WorldLII		22
Lewellyn v Electric Reduction Co	275 US 243; 72 L Ed 262; 48 SCt 63	United States Supreme Court	United States	21 Nov 1927	WorldLII		11
Edwards v Slocum	264 US 61; 68 L Ed 564; 44 SCt 293	United States Supreme Court	United States	18 Feb 1924	WorldLII		23
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		31
New York Trust Co v Eisner	256 US 345; 65 L Ed 963; 41 SCt 506	United States Supreme Court	United States	16 May 1921	WorldLII		79
City of New York v Sage	239 US 57; 60 L Ed 143; 36 SCt 25	United States Supreme Court	United States	8 Nov 1915	WorldLII		28
International Harvester Co v Kentucky	234 US 222; 234 US 216; 58 L Ed 1284; 34 SCt 853	United States Supreme Court	United States	8 Jun 1914	WorldLII		52
Knowlton v Moore	178 US 41; 44 L Ed 969; 20 SCt 747	United States Supreme Court	United States	14 May 1900	WorldLII		131
20 SCt 747; 44 l Ed 969	20 SCt 747; 44 L Ed 969	United States Supreme Court	United States	circa 1914	Westlaw		84
64 Ct Cl 686	64 Ct Cl 686		United States	circa 1914			1
Hooper v Bradford	178 Mass 95		United States - Massachusetts	circa 1914			2
59 Ne 678	59 NE 678		United States	circa 1914			2