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Helvering v Stuart     68

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Propper v Clark	337 US 472; 93 L Ed 1480; 69 SCt 1333	United States Supreme Court	United States	10 Oct 1949	WorldLII		127
Petty v Tennessee-Missouri Bridge Comm'n	359 US 275; 79 SCt 785; 3 L Ed 804; 3 L Ed 2d 804; 74 SCt 785	United States Supreme Court	United States	20 Apr 1959	WorldLII		116
Heiser v Woodruff	327 US 726; 90 L Ed 970; 66 SCt 853	United States Supreme Court	United States	27 May 1946	WorldLII		93
Jerome v United States	318 US 101; 87 L Ed 640; 63 SCt 483	United States Supreme Court	United States	1 Feb 1943	WorldLII		85
Commissioner of Internal Revenue v Estate of Church	335 US 632; 69 SCt 322; 93 L Ed 288	United States Supreme Court	United States	17 Jan 1949	WorldLII		73
Buder v Becker	185 F2d 311	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1950	WorldLII		68
National Equipment Rental, Ltd v Szukhent	375 US 311; 11 L Ed 2d 354; 84 SCt 411	United States Supreme Court	United States	6 Jan 1964	WorldLII		67
Glass City Bank v United States	326 US 265; 90 L Ed 56; 66 SCt 108	United States Supreme Court	United States	13 Nov 1945	WorldLII		57
United States v Mitchell	403 US 190; 91 SCt 1763; 29 L Ed 2d 406	United States Supreme Court	United States	7 Jun 1971	WorldLII		51
Mississippi Band of Choctaw Indians v Holyfield	490 US 30; 104 L Ed 2d 29; 109 SCt 1597	United States Supreme Court	United States	3 Apr 1989	WorldLII		50
Davies Warehouse Co v Bowles	321 US 144; 88 L Ed 635; 64 SCt 474	United States Supreme Court	United States	31 Jan 1944	WorldLII		48
Fernandez v Wiener	326 US 340; 90 L Ed 116; 66 SCt 178	United States Supreme Court	United States	11 Feb 1946	WorldLII		40
Estate of Spiegel v Commissioner	335 US 701; 93 L Ed 330; 69 SCt 301	United States Supreme Court	United States	14 Feb 1949	WorldLII		37
United States v Akin	248 F2d 742	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1957	WorldLII		34
Rudd-Melikian, Inc v Merritt	282 F2d 924	United States Court of Appeals, Sixth Circuit	United States	12 Oct 1960	WorldLII		28
Estate Shedd v Commissioner of Internal Revenue	237 F2d 345	United States Court of Appeals, Ninth Circuit	United States	13 Nov 1956	WorldLII		22
Magenau v Aetna Freight Lines, Inc	360 US 273; 3 L Ed 2d 1224; 79 SCt 1184	United States Supreme Court	United States	15 Jun 1959	WorldLII		20
Estate of Rogers v Commissioner	320 US 410; 88 L Ed 134; 64 SCt 172	United States Supreme Court	United States	6 Dec 1943	WorldLII		20
Tonti v Petropoulous	656 F2d 212	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1981	WorldLII		19
Brodrick v Gore	224 F2d 892	United States Court of Appeals, Tenth Circuit	United States	22 Jul 1955	WorldLII		17
Commissioner of Internal Revenue v Estate a Ellis R B	252 F2d 109	United States Court of Appeals, Third Circuit	United States	21 Nov 1957	WorldLII		14
Estate of Peyton v Commissioner	323 F2d 438	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1963	WorldLII		13
Old Kent Bank and Trust Co v United States	362 F2d 444	United States Court of Appeals, Sixth Circuit	United States	15 Jun 1966	WorldLII		12
McGehee v Commissioner of Internal Revenue	260 F2d 818	United States Court of Appeals, Fifth Circuit	United States	18 Aug 1958	WorldLII		11
Commissioner of Internal Revenue v Siegel	(1957) 250 F2d 339	United States Court of Appeals, Ninth Circuit	United States	6 Nov 1957	WorldLII		11
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 Sheaffer II v Commissioner of Internal Revenue	313 F2d 738	United States Court of Appeals, Eighth Circuit	United States	6 Mar 1963	WorldLII		8
Estate McNichol v Commissioner of Internal Revenue	265 F2d 667	United States Court of Appeals, Third Circuit	United States	17 Apr 1959	WorldLII		8
United States v Merchants National Bank of Mobile F	261 F2d 570	United States Court of Appeals, Fifth Circuit	United States	26 Nov 1958	WorldLII		8
Mogis v Lyman-Richey Sand & Gravel Corporation	189 F2d 130	United States Court of Appeals, Eighth Circuit	United States	18 May 1951	WorldLII		8
Milenbach v Commissioner of Internal Revenue	318 F3d 924	United States Court of Appeals, Ninth Circuit	United States	6 Feb 2003	WorldLII		7
Commissioner of Internal Revenue v Estate a Ellis R B	[1958] USCA3 51	United States Court of Appeals, Third Circuit	United States	31 Jan 1958	WorldLII		7
United States v B Truax E	223 F2d 229	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1955	WorldLII		7
Brabson v United States	73 F3d 1040; 64 USLW 2461; 77 AFTR2d 96-572	United States Court of Appeals, Tenth Circuit	United States	11 Jan 1996	WorldLII		6
Cooper v American Employers' Insurance Co	296 F2d 303	United States Court of Appeals, Sixth Circuit	United States	1 Dec 1961	WorldLII		6
United States v Robertson	190 F2d 680	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1951	WorldLII		6
Estate of Bowgren v Commissioner of Internal Revenue	105 F3d 1156; 79 AFTR2d 97-660	United States Court of Appeals, Seventh Circuit	United States	24 Jan 1997	WorldLII		5
Estate of Awtry v Commissioner of Internal Revenue	221 F2d 749	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		5
McCarthy v United States	806 F2d 129; 55 USLW 2337; 59 AFTR2d 87-1193	United States Court of Appeals, Seventh Circuit	United States	11 Feb 1987	WorldLII		4
United States v E Spicer Z N	332 F2d 750	United States Court of Appeals, Tenth Circuit	United States	11 Jun 1964	WorldLII		4
Glassman United Dairies v E Hertzberg	262 F2d 857	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1958	WorldLII		4
Commissioner of Internal Revenue v Clark	202 F2d 94	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1953	WorldLII		4
De Oliveira v United States	767 F2d 1344; 56 AFTR2d 85-6541	United States Court of Appeals, Ninth Circuit	United States	7 Aug 1985	WorldLII		3
Estate McNichol v Commissioner of Internal Revenue	[1959] USCA3 41	United States Court of Appeals, Third Circuit	United States	5 Feb 1959	WorldLII		3
Boyd v M Gray	261 F2d 914	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1958	WorldLII		3
Estate Shedd v Commissioner of Internal Revenue	[1956] USCA9 355	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1956	WorldLII		3
Charles Francisco; Cecilia Francisco, Appellants v United States of America	267 F3d 303	United States Court of Appeals, Third Circuit	United States	1 Oct 2001	WorldLII		2
Rozpad v Commissioner of Internal Revenue	154 F3d 1; 82 AFTR2d 98-5840	United States Court of Appeals, First Circuit	United States	25 Aug 1998	WorldLII		2
Estate Mittleman v Commissioner of Internal Revenue	522 F2d 132; 173 USApp DC 26	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	3 Nov 1975	WorldLII		2
Piatt v M Gray	321 F2d 79	United States Court of Appeals, Sixth Circuit	United States	8 Jul 1963	WorldLII		2
Estate of McMillan v Commissioner of Internal Revenue	670 F2d 788	United States Court of Appeals, Eighth Circuit	United States	10 Feb 1982	WorldLII		1
United States v First National Trust & Savings Bank of San Diego	335 F2d 107	United States Court of Appeals, Ninth Circuit	United States	28 Jul 1964	WorldLII		1
Eggleston v A J Dudley	257 F2d 398	United States Court of Appeals, Third Circuit	United States	30 Jun 1958	WorldLII		1
Estate Nelson v Commissioner of Internal Revenue	232 F2d 720	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1956	WorldLII		1
Slade's Estate v Commission of Internal Revenue	190 F2d 689	United States Court of Appeals, Second Circuit	United States	30 Jul 1951	WorldLII		1
Estate of Gibbs 98-5099 v United States 97-5815	161 F3d 242; 82 AFTR2d 98-7241	United States Court of Appeals, Third Circuit	United States	1 Dec 1998	WorldLII
Estate of Johnson v Commissioner of Internal Revenue	718 F2d 1303	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1983	WorldLII
Watson v United States	355 F2d 269	United States Court of Appeals, Third Circuit	United States	22 Dec 1965	WorldLII
Watson v United States	[1964] USCA3 381	United States Court of Appeals, Third Circuit	United States	8 Oct 1964	WorldLII
Estate Pierpont v Commissioner of Internal Revenue	[1964] USCA4 339	United States Court of Appeals, Fourth Circuit	United States	4 Sep 1964	WorldLII
Estate Sheaffer II v Commissioner of Internal Revenue	[1963] USCA8 48	United States Court of Appeals, Eighth Circuit	United States	13 Feb 1963	WorldLII
Robertson v United States	310 F2d 199	United States Court of Appeals, Fifth Circuit	United States	7 Nov 1962	WorldLII
Goemans v Commissioner of Internal Revenue	279 F2d 12	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII
Hoffman v A McGinnes	277 F2d 598	United States Court of Appeals, Third Circuit	United States	5 Nov 1959	WorldLII
McGehee v Commissioner of Internal Revenue	[1958] USCA5 612	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1958	WorldLII
Eggleston v A J Dudley	[1958] USCA3 43	United States Court of Appeals, Third Circuit	United States	24 Jan 1958	WorldLII
Slade's Estate v Commission of Internal Revenue	[1951] USCA2 298	United States Court of Appeals, Second Circuit	United States	12 Jun 1951	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Helvering v Leonard	310 US 80; 84 L Ed 1087; 60 SCt 780	United States Supreme Court	United States	22 Apr 1940	WorldLII		7
Brabson v United States	73 F3d 1040; 64 USLW 2461; 77 AFTR2d 96-572	United States Court of Appeals, Tenth Circuit	United States	11 Jan 1996	WorldLII		6
Cooper v American Employers' Insurance Co	296 F2d 303	United States Court of Appeals, Sixth Circuit	United States	1 Dec 1961	WorldLII		6
United States v Robertson	190 F2d 680	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1951	WorldLII		6
Estate of Bowgren v Commissioner of Internal Revenue	105 F3d 1156; 79 AFTR2d 97-660	United States Court of Appeals, Seventh Circuit	United States	24 Jan 1997	WorldLII		5
Estate of Awtry v Commissioner of Internal Revenue	221 F2d 749	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		5
McCarthy v United States	806 F2d 129; 55 USLW 2337; 59 AFTR2d 87-1193	United States Court of Appeals, Seventh Circuit	United States	11 Feb 1987	WorldLII		4
United States v E Spicer Z N	332 F2d 750	United States Court of Appeals, Tenth Circuit	United States	11 Jun 1964	WorldLII		4
Glassman United Dairies v E Hertzberg	262 F2d 857	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1958	WorldLII		4
Commissioner of Internal Revenue v Clark	202 F2d 94	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1953	WorldLII		4
(1940) 110 f2d 916	(1940) 110 F2d 916		United States	circa 1940	Westlaw		4
126 f2d 283	126 F2d 283		United States	circa 1953	Westlaw		4
Altmaier v Commissioner of Internal Revenue	116 F2d 162		United States	circa 1953	Westlaw		4
De Oliveira v United States	767 F2d 1344; 56 AFTR2d 85-6541	United States Court of Appeals, Ninth Circuit	United States	7 Aug 1985	WorldLII		3
Estate McNichol v Commissioner of Internal Revenue	[1959] USCA3 41	United States Court of Appeals, Third Circuit	United States	5 Feb 1959	WorldLII		3
Boyd v M Gray	261 F2d 914	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1958	WorldLII		3
Estate Shedd v Commissioner of Internal Revenue	[1956] USCA9 355	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1956	WorldLII		3
Maguire v City of Macomb	293 Ill 441; 127 NE 682		United States - Illinois	circa 1956			3
Charles Francisco; Cecilia Francisco, Appellants v United States of America	267 F3d 303	United States Court of Appeals, Third Circuit	United States	1 Oct 2001	WorldLII		2
Rozpad v Commissioner of Internal Revenue	154 F3d 1; 82 AFTR2d 98-5840	United States Court of Appeals, First Circuit	United States	25 Aug 1998	WorldLII		2
Estate Mittleman v Commissioner of Internal Revenue	522 F2d 132; 173 USApp DC 26	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	3 Nov 1975	WorldLII		2
Piatt v M Gray	321 F2d 79	United States Court of Appeals, Sixth Circuit	United States	8 Jul 1963	WorldLII		2
Rock Island Bank & Trust Co v Rhoads	353 Ill 131; 187 NE 139		United States - Illinois	circa 1975			2
Jones v Jones	124 Ill 254; 15 NE 751		United States - Illinois	circa 1975			2
Gilman v Bell	99 Ill 144		United States - Illinois				2
85 f2d 2	85 F2d 2		United States		Westlaw		2
Pyeatt v Commissioner	39 BTA 774		United States	circa 1975			2
Estate of McMillan v Commissioner of Internal Revenue	670 F2d 788	United States Court of Appeals, Eighth Circuit	United States	10 Feb 1982	WorldLII		1
United States v First National Trust & Savings Bank of San Diego	335 F2d 107	United States Court of Appeals, Ninth Circuit	United States	28 Jul 1964	WorldLII		1
Eggleston v A J Dudley	257 F2d 398	United States Court of Appeals, Third Circuit	United States	30 Jun 1958	WorldLII		1
Estate Nelson v Commissioner of Internal Revenue	232 F2d 720	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1956	WorldLII		1
Slade's Estate v Commission of Internal Revenue	190 F2d 689	United States Court of Appeals, Second Circuit	United States	30 Jul 1951	WorldLII		1
Botzum v Havana Nat Bank	367 Ill 539		United States - Illinois	circa 1951			1
315 US 547; 62 SCt 756; 86 l Ed 1016	315 US 547; 62 SCt 756; 86 L Ed 1016	United States Supreme Court	United States	circa 1951	Westlaw		1
309 US 336	309 US 336	United States Supreme Court	United States	circa 1951	Westlaw		1
People v Kaiser	306 Ill 313; 137 NE 826		United States - Illinois	circa 1951			1
Frank v Frank	305 Ill 181		United States - Illinois	circa 1951			1
Welch v Caldwell	226 Ill 488		United States - Illinois	circa 1951			1
People v Kaiser	137 NE 826; 306 Ill 317		United States	circa 1951			1
137 Ne 151	137 NE 151		United States	circa 1951			1
124 f2d 772	124 F2d 772		United States	circa 1951	Westlaw		1
120 f2d 782	120 F2d 782		United States	circa 1951	Westlaw		1
80 Ne 1014	80 NE 1014		United States				1
63 SCt 144	63 SCt 144		United States		Westlaw		1
63 SCt 143	63 SCt 143		United States		Westlaw		1
60 SCt 557	60 SCt 557		United States		Westlaw		1
Wolcott v Commissioner	42 BTA 1151		United States	circa 1951			1
Chandler v Commissioner	41 BTA 165		United States	circa 1951			1
Tiernan v Commissioner	37 BTA 1048		United States	circa 1951			1
Black v Commissioner	36 BTA 346		United States	circa 1951			1
12 Ne2d 203	12 NE2d 203		United States	circa 1951			1
Estate of Gibbs 98-5099 v United States 97-5815	161 F3d 242; 82 AFTR2d 98-7241	United States Court of Appeals, Third Circuit	United States	1 Dec 1998	WorldLII
Estate of Johnson v Commissioner of Internal Revenue	718 F2d 1303	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1983	WorldLII
Watson v United States	355 F2d 269	United States Court of Appeals, Third Circuit	United States	22 Dec 1965	WorldLII
Watson v United States	[1964] USCA3 381	United States Court of Appeals, Third Circuit	United States	8 Oct 1964	WorldLII
Estate Pierpont v Commissioner of Internal Revenue	[1964] USCA4 339	United States Court of Appeals, Fourth Circuit	United States	4 Sep 1964	WorldLII
Estate Sheaffer II v Commissioner of Internal Revenue	[1963] USCA8 48	United States Court of Appeals, Eighth Circuit	United States	13 Feb 1963	WorldLII
Robertson v United States	310 F2d 199	United States Court of Appeals, Fifth Circuit	United States	7 Nov 1962	WorldLII
Goemans v Commissioner of Internal Revenue	279 F2d 12	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII
Hoffman v A McGinnes	277 F2d 598	United States Court of Appeals, Third Circuit	United States	5 Nov 1959	WorldLII
McGehee v Commissioner of Internal Revenue	[1958] USCA5 612	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1958	WorldLII
Eggleston v A J Dudley	[1958] USCA3 43	United States Court of Appeals, Third Circuit	United States	24 Jan 1958	WorldLII
Slade's Estate v Commission of Internal Revenue	[1951] USCA2 298	United States Court of Appeals, Second Circuit	United States	12 Jun 1951	WorldLII