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Maass v Higgins   flag  16

312 US 443; 85 L Ed 940; 61 SCt 631
United States Supreme Court
United States
3rd March, 1941

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 5
Estate of Fg Holl IV Na v Commissioner of Internal Revenue 54 F3d 648; 75 AFTR2d 95-2177 United States Court of Appeals, Tenth Circuit United States 5 May 1995 WorldLII flag 3
Estate of Holl v Commissioner 967 F2d 1437; 70 AFTR2d 92-6191 United States Court of Appeals, Tenth Circuit United States 17 Jun 1992 WorldLII flag 29
Estate of Jones v Commissioner of Internal Revenue 795 F2d 566; 58 AFTR2d 86-6372 United States Court of Appeals, Sixth Circuit United States 10 Jul 1986 WorldLII flag 7
Estate of Johnston Payne v United States 779 F2d 1123; 57 AFTR2d 86-1502 United States Court of Appeals, Fifth Circuit United States 8 Jan 1986 WorldLII flag 2
First Charter Financial Corporation v United States 669 F2d 1342 United States Court of Appeals, Ninth Circuit United States 26 Feb 1982 WorldLII flag 27
Verkouteren v District of Columbia Oshinsky 433 F2d 461; 139 USApp DC 303 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 6 Jan 1971 WorldLII flag 2
Verkouteren v District of Columbia Oshinsky [1967] USCADC 449 United States Court of Appeals, District of Columbia Circuit United States 8 Nov 1967 WorldLII flag
United States v O'Malley 383 US 627; 16 L Ed 2d 145; 86 SCt 1123 United States Supreme Court United States 23 Mar 1966 WorldLII flag 17
Michigan Trust Co v Kavanagh G 284 F2d 502 United States Court of Appeals, Sixth Circuit United States 14 Dec 1960 WorldLII flag 7
Estate Schlosser Schlosser v Commissioner of Internal Revenue [1960] USCA3 112 United States Court of Appeals, Third Circuit United States 30 Mar 1960 WorldLII flag
Estate Schlosser Schlosser v Commissioner of Internal Revenue 277 F2d 268 United States Court of Appeals, Third Circuit United States 4 Feb 1960 WorldLII flag 2
Fisher v Commissioner of Internal Revenue 209 F2d 513 United States Court of Appeals, Sixth Circuit United States 3 Feb 1954 WorldLII flag 19
Forman v Commissioner of Internal Revenue 199 F2d 881 United States Court of Appeals, Ninth Circuit United States 5 Nov 1952 WorldLII flag 1
Commissioner of Internal Revenue v Gidwitz' Estate 196 F2d 813 United States Court of Appeals, Seventh Circuit United States 12 May 1952 WorldLII flag 7
Hort v Commissioner 313 US 28; 85 L Ed 1168; 61 SCt 757 United States Supreme Court United States 31 Mar 1941 WorldLII flag 94

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
114 f2d 1017 114 F2d 1017 United States Westlaw flag 4
111 f2d 78 111 F2d 78 United States Westlaw flag 1
41 Bta 1178 41 BTA 1178 United States flag 1
Second Circuit: Clark v United States, DC 33 FSupp 216 United States Westlaw flag 1
Saks v Higgins, DC 29 FSupp 996 United States Westlaw flag 1

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