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Commissioner of Internal Revenue v Disston   flag  37

325 US 442; 89 L Ed 1720; 65 SCt 1328
United States Supreme Court
United States
4th June, 1945

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Gall v United States 521 F2d 878 United States Court of Appeals, Fifth Circuit United States 23 Oct 1975 WorldLII flag 2
Commissioner of Internal Revenue v N Thebaut R 361 F2d 428 United States Court of Appeals, Fifth Circuit United States 27 May 1966 WorldLII flag 1
Prejean v Commissioner of Internal Revenue 354 F2d 995 United States Court of Appeals, Fifth Circuit United States 7 Jan 1966 WorldLII flag
Ross v United States 348 F2d 577 United States Court of Appeals, Fifth Circuit United States 2 Jul 1965 WorldLII flag 3
Bowden v Commissioner of Internal Revenue 234 F2d 937 United States Court of Appeals, Fifth Circuit United States 28 Jul 1956 WorldLII flag 9
Bowden v Commissioner of Internal Revenue [1956] USCA5 364 United States Court of Appeals, Fifth Circuit United States 30 Jun 1956 WorldLII flag
Estate Herrmann v Commissioner of Internal Revenue (1956) 235 F2d 440 United States Court of Appeals, Fifth Circuit United States 28 Jun 1956 WorldLII flag 6
McMurtry v Commissioner 203 F2d 659 United States Court of Appeals, First Circuit United States 13 Apr 1953 WorldLII flag 19
Maryland National Bank v United States 609 F2d 1078 United States Court of Appeals, Fourth Circuit United States 11 Jan 1980 WorldLII flag 2
Rosen v Commissioner of Internal Revenue [1968] USCA4 340 United States Court of Appeals, Fourth Circuit United States 14 Jun 1968 WorldLII flag
Rosen v Commissioner of Internal Revenue 397 F2d 245 United States Court of Appeals, Fourth Circuit United States 2 Apr 1968 WorldLII flag 5
Funkhouser's Trusts v Commissioner of Internal Revenue [1960] USCA4 38 United States Court of Appeals, Fourth Circuit United States 14 Jan 1960 WorldLII flag
Funkhouser's Trusts v Commissioner of Internal Revenue 275 F2d 245 United States Court of Appeals, Fourth Circuit United States 5 Nov 1959 WorldLII flag 6
United States v R W Baker [1956] USCA4 213 United States Court of Appeals, Fourth Circuit United States 15 Aug 1956 WorldLII flag
United States v R W Baker 236 F2d 317 United States Court of Appeals, Fourth Circuit United States 6 Jun 1956 WorldLII flag 8
Hamilton v United States 553 F2d 1216 United States Court of Appeals, Ninth Circuit United States 13 May 1977 WorldLII flag 2
Crummey v Commissioner of Internal Revenue 397 F2d 82 United States Court of Appeals, Ninth Circuit United States 25 Jun 1968 WorldLII flag
Berzon v Commissioner of Internal Revenue 534 F2d 528 United States Court of Appeals, Second Circuit United States 27 Apr 1976 WorldLII flag 4
Gordon's Estate v Commissioner of Internal Revenue 201 F2d 171 United States Court of Appeals, Second Circuit United States 6 Jan 1953 WorldLII flag 7
Gordon's Estate v Commissioner of Internal Revenue [1952] USCA2 460 United States Court of Appeals, Second Circuit United States 10 Dec 1952 WorldLII flag
Stifel v Commissioner of Internal Revenue [1952] USCA2 256 United States Court of Appeals, Second Circuit United States 15 May 1952 WorldLII flag
Stifel v Commissioner of Internal Revenue 197 F2d 107 United States Court of Appeals, Second Circuit United States 17 Apr 1952 WorldLII flag 3
Hackl v Commissioner of Internal Revenue 335 F3d 664 United States Court of Appeals, Seventh Circuit United States 11 Jul 2003 WorldLII flag
Lavonna J Stinson Estate, Plaintiff-Appellant, v United States of America, Defendant-Appellee 214 F3d 846 United States Court of Appeals, Seventh Circuit United States 26 May 2000 WorldLII flag 1
Van Den Wymelenberg v United States 397 F2d 443 United States Court of Appeals, Seventh Circuit United States 18 Nov 1968 WorldLII flag 8
Van Den Wymelenberg v United States [1968] USCA7 210 United States Court of Appeals, Seventh Circuit United States 19 Jun 1968 WorldLII flag 1
Rassas v Commissioner of Internal Revenue 196 F2d 611 United States Court of Appeals, Seventh Circuit United States 23 Apr 1952 WorldLII flag 3
Kieckhefer v Commissioner of Internal Revenue 189 F2d 118 United States Court of Appeals, Seventh Circuit United States 23 May 1951 WorldLII flag 10
Kieckhefer v Commissioner of Internal Revenue [1951] USCA7 97 United States Court of Appeals, Seventh Circuit United States 18 Apr 1951 WorldLII flag
La Fortune v Commissioner of Internal Revenue 263 F2d 186 United States Court of Appeals, Tenth Circuit United States 15 Dec 1958 WorldLII flag 9
Fischer v Commissioner of Internal Revenue 288 F2d 574 United States Court of Appeals, Third Circuit United States 13 Apr 1961 WorldLII flag 4
Fischer v Commissioner of Internal Revenue [1960] USCA3 383 United States Court of Appeals, Third Circuit United States 8 Dec 1960 WorldLII flag
Supplee v R Smith 242 F2d 855 United States Court of Appeals, Third Circuit United States 28 Mar 1957 WorldLII flag
Supplee v R Smith [1956] USCA3 325 United States Court of Appeals, Third Circuit United States 15 Nov 1956 WorldLII flag
Hessenbruch v Commissioner of Internal Revenue [1950] USCA3 15 United States Court of Appeals, Third Circuit United States 6 Jan 1950 WorldLII flag
Hessenbruch v Commissioner of Internal Revenue 178 F2d 785 United States Court of Appeals, Third Circuit United States 25 Nov 1949 WorldLII flag 3
Commissioner of Internal Revenue v Estate of Holmes 326 US 480; 90 L Ed 228; 66 SCt 257; 90 L Ed 2d 228 United States Supreme Court United States 4 Feb 1946 WorldLII flag 31
Trust of Bingham v Commissioner 325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212 United States Supreme Court United States 4 Jun 1945 WorldLII flag 90

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Fondren v Commissioner 324 US 18; 89 L Ed 668; 65 SCt 499 United States Supreme Court United States 29 Jan 1945 WorldLII flag 31
Ryerson v United States 312 US 405; 85 L Ed 917; 61 SCt 656 United States Supreme Court United States 3 Mar 1941 WorldLII flag 18
United States v Pelzer 312 US 399; 85 L Ed 913; 61 SCt 659 United States Supreme Court United States 3 Mar 1941 WorldLII flag 55
New Colonial Ice Co v Helvering 292 US 435; 78 L Ed 1348; 54 SCt 788 United States Supreme Court United States 28 May 1934 WorldLII flag 226
Winterbotham v Commissioner 46 BTA 972 United States flag 2
Wallerstein v Commissioner 2 Tax Cas 542 United Kingdom flag 1
Roberts v Commissioner 2 Tax Cas 679 United Kingdom flag 1

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