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Trust of Bingham v Commissioner     90

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kosrae v Langu	[1999] FMSC 37; 9 FSM Intrm 243	Supreme Court of Federated States of Micronesia	Federated States of Micronesia	12 Oct 1999	PacLII		8
Moss v Commissioner of Internal Revenue	831 F2d 833; 56 USLW 2275; 60 AFTR2d 87-5910	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1987	WorldLII		9
Nickell v Commissioner of Internal Revenue	831 F2d 1265; 56 USLW 2276; 60 AFTR2d 87-5873	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1987	WorldLII		2
Johnsen v Commissioner of Internal Revenue	794 F2d 1157; 55 USLW 2048; 58 AFTR2d 86-5396	United States Court of Appeals, Sixth Circuit	United States	11 Jul 1986	WorldLII		7
Stissi v Interstate and Ocean Transport Co of Philadelphia Interstate Towing Co Lax	765 F2d 370; [1986] AMC 1032	United States Court of Appeals, Second Circuit	United States	20 Jun 1985	WorldLII		9
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
Wyly v United States	662 F2d 397	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1981	WorldLII		6
Cruttenden v Commissioner of Internal Revenue	644 F2d 1368	United States Court of Appeals, Ninth Circuit	United States	15 May 1981	WorldLII		7
Lettie Pate Whitehead Foundation Inc v United States	606 F2d 534	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1979	WorldLII		4
Julia Estelle Foundation Incorporated v Commissioner of Internal Revenue	598 F2d 755	United States Court of Appeals, Second Circuit	United States	7 May 1979	WorldLII		1
Brown v United States	526 F2d 135; 39 ALRFed 214	United States Court of Appeals, Sixth Circuit	United States	9 Dec 1975	WorldLII		4
Alfred Testamentary Trust v Commissioner of Internal Revenue	514 F2d 917	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1975	WorldLII		2
Madden v Commissioner of Internal Revenue	514 F2d 1149	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1975	WorldLII		3
Estate Smith v Commissioner of Internal Revenue	510 F2d 479	United States Court of Appeals, Second Circuit	United States	4 Feb 1975	WorldLII		13
Woodward v Commissioner of Internal Revenue	410 F2d 313	United States Court of Appeals, Eighth Circuit	United States	2 May 1969	WorldLII		9
Lucas v Commissioner of Internal Revenue	388 F2d 472	United States Court of Appeals, First Circuit	United States	8 Dec 1967	WorldLII		6
Whittemore v United States	[1967] USCA8 195	United States Court of Appeals, Eighth Circuit	United States	1 Nov 1967	WorldLII
Whittemore v United States	383 F2d 824	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1967	WorldLII		4
Larchfield Corporation v United States	[1966] USCA2 810	United States Court of Appeals, Second Circuit	United States	20 Dec 1966	WorldLII
Larchfield Corporation v United States	373 F2d 159	United States Court of Appeals, Second Circuit	United States	3 Nov 1966	WorldLII		9
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Dyer v Commissioner of Internal Revenue	352 F2d 948	United States Court of Appeals, Eighth Circuit	United States	1 Dec 1965	WorldLII		2
Petschek v United States	[1964] USCA2 504	United States Court of Appeals, Second Circuit	United States	16 Jul 1964	WorldLII
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII		13
Petschek v United States	335 F2d 734	United States Court of Appeals, Second Circuit	United States	20 Mar 1964	WorldLII		6
United States v Crawford Packing Co	330 F2d 194	United States Court of Appeals, Fifth Circuit	United States	3 Mar 1964	WorldLII		5
Graham v Commissioner of Internal Revenue	[1964] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1964	WorldLII
Usry v F Price G	325 F2d 657	United States Court of Appeals, Fifth Circuit	United States	26 Nov 1963	WorldLII		1
United States v Whitney Land Co	324 F2d 33	United States Court of Appeals, Eighth Circuit	United States	1 Nov 1963	WorldLII		8
Estate Darby v R Wiseman R Wiseman	323 F2d 792	United States Court of Appeals, Tenth Circuit	United States	21 Oct 1963	WorldLII		3
Spangler v Commissioner of Internal Revenue	[1963] USCA9 421	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1963	WorldLII		7
Graham v Commissioner of Internal Revenue	326 F2d 878	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1963	WorldLII		2
United States v Gilmore	372 US 39; 9 L Ed 2d 570; 83 SCt 623	United States Supreme Court	United States	18 Feb 1963	WorldLII		85
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII		4
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII		13
May v Commissioner of Internal Revenue	[1962] USCA4 78	United States Court of Appeals, Fourth Circuit	United States	21 Feb 1962	WorldLII
May v Commissioner of Internal Revenue	299 F2d 725	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1961	WorldLII		2
Industrial Aggregate Co v United States	284 F2d 639	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1960	WorldLII		14
Munson v A McGinnes	[1960] USCA3 345	United States Court of Appeals, Third Circuit	United States	7 Nov 1960	WorldLII
Commissioner of Internal Revenue v Shapiro	278 F2d 556	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII		1
Northern Natural Gas Co v O'Malley	277 F2d 128	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII		26
Ruoff v Commissioner of Internal Revenue	[1960] USCA3 122	United States Court of Appeals, Third Circuit	United States	6 Apr 1960	WorldLII
Munson v McGinnes	283 F2d 333	United States Court of Appeals, Third Circuit	United States	18 Feb 1960	WorldLII		14
Owens v Commissioner of Internal Revenue	273 F2d 251	United States Court of Appeals, Fifth Circuit	United States	29 Dec 1959	WorldLII		3
Ruoff v Commissioner of Internal Revenue	277 F2d 222	United States Court of Appeals, Third Circuit	United States	8 Dec 1959	WorldLII		10
Hopkins v Commissioner of Internal Revenue	271 F2d 166	United States Court of Appeals, Sixth Circuit	United States	29 Oct 1959	WorldLII		3
Fisher Flouring Mills Co v United States	[1959] USCA9 248	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1959	WorldLII
Cammarano v United States	358 US 498; 3 L Ed 2d 462; 79 SCt 524	United States Supreme Court	United States	24 Feb 1959	WorldLII		83
Boykin v Commissioner of Internal Revenue	260 F2d 249	United States Court of Appeals, Eighth Circuit	United States	30 Oct 1958	WorldLII		11
Fisher Flouring Mills Co v United States	270 F2d 27	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1958	WorldLII		8
Commissioner of Internal Revenue v J Standing S	[1958] USCA4 226	United States Court of Appeals, Fourth Circuit	United States	20 Sep 1958	WorldLII
Swoboda v United States	258 F2d 848	United States Court of Appeals, Third Circuit	United States	12 Sep 1958	WorldLII
Commissioner of Internal Revenue v J Standing S	259 F2d 450	United States Court of Appeals, Fourth Circuit	United States	9 Jun 1958	WorldLII		6
Swoboda v United States	[1958] USCA3 243	United States Court of Appeals, Third Circuit	United States	16 May 1958	WorldLII
United States v Pate	254 F2d 480	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1958	WorldLII		7
United States v W J Shirah	[1958] USCA4 90	United States Court of Appeals, Fourth Circuit	United States	29 Mar 1958	WorldLII
United States v W J Shirah	253 F2d 798	United States Court of Appeals, Fourth Circuit	United States	3 Mar 1958	WorldLII		5
Tressler v Commissioner of Internal Revenue	228 F2d 356	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1955	WorldLII		10
Newman v Commissioner of Internal Revenue	222 F2d 131	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1955	WorldLII		14
Shipp v Commissioner of Internal Revenue	217 F2d 401	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1954	WorldLII		5
Brown v Commissioner of Internal Revenue	215 F2d 697	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1954	WorldLII		11
Commissioner of Internal Revenue v E Macy	215 F2d 875	United States Court of Appeals, Second Circuit	United States	21 Sep 1954	WorldLII		4
Urquhart v Commissioner of Internal Revenue	[1954] USCA3 222	United States Court of Appeals, Third Circuit	United States	24 Aug 1954	WorldLII
Commissioner of Internal Revenue v E Macy	[1954] USCA2 236	United States Court of Appeals, Second Circuit	United States	12 May 1954	WorldLII		2
Urquhart v Commissioner of Internal Revenue	215 F2d 17	United States Court of Appeals, Third Circuit	United States	6 May 1954	WorldLII		12
Commissioner of Internal Revenue v Goldberger's Estate Trounstine	[1954] USCA3 143	United States Court of Appeals, Third Circuit	United States	29 Apr 1954	WorldLII
Northern Trust Co v Campbell	211 F2d 251	United States Court of Appeals, Seventh Circuit	United States	29 Mar 1954	WorldLII		4
United States v Merrill	211 F2d 297	United States Court of Appeals, Ninth Circuit	United States	2 Mar 1954	WorldLII		15
Commissioner of Internal Revenue v Goldberger's Estate Trounstine	213 F2d 78	United States Court of Appeals, Third Circuit	United States	4 Jan 1954	WorldLII		9
Forbes v Commissioner of Internal Revenue	204 F2d 777	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII		2
Forbes v Commissioner of Internal Revenue	[1953] USCA2 141	United States Court of Appeals, Second Circuit	United States	7 Apr 1953	WorldLII
Howard v Commissioner of Internal Revenue	202 F2d 28	United States Court of Appeals, Ninth Circuit	United States	11 Feb 1953	WorldLII		11
Allen v Selig	200 F2d 487	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1952	WorldLII		12
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	198 F2d 350	United States Court of Appeals, Third Circuit	United States	5 Aug 1952	WorldLII		2
Baer v Commissioner of Internal Revenue	196 F2d 646	United States Court of Appeals, Eighth Circuit	United States	7 May 1952	WorldLII		24
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII		49
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	[1952] USCA3 124	United States Court of Appeals, Third Circuit	United States	7 Apr 1952	WorldLII
American Pitch Pine Export Co v Commissioner of Internal Revenue	188 F2d 721	United States Court of Appeals, Fifth Circuit	United States	1 May 1951	WorldLII		7
United States v Lykes	188 F2d 964	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1951	WorldLII		3
Bryant v Commissioner of Internal Revenue	185 F2d 517	United States Court of Appeals, Fourth Circuit	United States	8 Dec 1950	WorldLII		4
Bryant v Commissioner of Internal Revenue	[1950] USCA4 230	United States Court of Appeals, Fourth Circuit	United States	16 Oct 1950	WorldLII
Hart-Bartlett-Sturtevant Grain Co v Commissioner Internal Revenue	182 F2d 153	United States Court of Appeals, Eighth Circuit	United States	5 May 1950	WorldLII		9
Commissioner of Internal Revenue v Motch	180 F2d 859	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII		1
Commissioner v Wodehouse	337 US 369; 93 L Ed 1419; 69 SCt 1120	United States Supreme Court	United States	10 Oct 1949	WorldLII		16
McWilliams v Commissioner	331 US 694; 91 L Ed 1750; 67 SCt 1477	United States Supreme Court	United States	16 Jun 1947	WorldLII		25
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Burton-Sutton Oil Co v Commissioner	328 US 25; 90 L Ed 1062; 66 SCt 861; 90 L Ed 2d 1062	United States Supreme Court	United States	22 Apr 1946	WorldLII		71
Commissioner of Internal Revenue v Wilcox	327 US 404; 90 L Ed 752; 66 SCt 546	United States Supreme Court	United States	25 Feb 1946	WorldLII		108
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Disston	325 US 442; 89 L Ed 1720; 65 SCt 1328	United States Supreme Court	United States	4 Jun 1945	WorldLII		37
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII		50
Commissioner of Internal Revenue v Wheeler	324 US 542; 89 L Ed 1166; 65 SCt 799	United States Supreme Court	United States	7 May 1945	WorldLII		32
Commissioner of Internal Revenue v Smith	324 US 177; 89 L Ed 830; 65 SCt 591	United States Supreme Court	United States	9 Apr 1945	WorldLII		53
Putnam's Estate v Commissioner	324 US 393; 89 L Ed 1023; 65 SCt 811	United States Supreme Court	United States	26 Mar 1945	WorldLII		24
Commissioner of Internal Revenue v Wemyss	324 US 303; 89 L Ed 958; 65 SCt 652	United States Supreme Court	United States	5 Mar 1945	WorldLII		38
Webre Steib Co v Commissioner	324 US 164; 89 L Ed 819; 65 SCt 578	United States Supreme Court	United States	12 Feb 1945	WorldLII		6
Commissioner of Internal Revenue v Estate of Field	324 US 113; 89 L Ed 786; 65 SCt 511	United States Supreme Court	United States	5 Feb 1945	WorldLII		11
Fondren v Commissioner	324 US 18; 89 L Ed 668; 65 SCt 499	United States Supreme Court	United States	29 Jan 1945	WorldLII		31
Choate v Commissioner	324 US 1; 89 L Ed 653; 65 SCt 469	United States Supreme Court	United States	29 Jan 1945	WorldLII		5
(1945) 23 Taxes The Tax Magazine 303	(1945) 23 Taxes The Tax Magazine 303	Taxes: The Tax Magazine	United States	circa 1945	HeinOnline		1
Commissioner v Harmon	323 US 44; 89 L Ed 60; 65 SCt 103	United States Supreme Court	United States	18 Dec 1944	WorldLII		10
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
Claridge Apartments Co v Commissioner	323 US 141; 89 L Ed 139; 65 SCt 172	United States Supreme Court	United States	4 Dec 1944	WorldLII		33
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57
Douglas v Commissioner of Internal Revenue	322 US 275; 88 L Ed 1271; 64 SCt 988	United States Supreme Court	United States	15 May 1944	WorldLII		16
Medo Photo Supply Corporation v NLRB	321 US 678; 88 L Ed 1007; 64 SCt 830	United States Supreme Court	United States	10 Apr 1944	WorldLII		222
Security Flour Mills Co v Commissioner	321 US 281; 88 L Ed 725; 64 SCt 596	United States Supreme Court	United States	28 Feb 1944	WorldLII		113
"Need for a Court of Tax Appeals, The"	(1944) 57 Harvard Law Review 1153	Harvard Law Review	United States	circa 1944	HeinOnline / LexisNexis		5
"Dobson v Commissioner: The Strange Ways of Law and Fact"	(1944) 57 Harvard Law Review 753	Harvard Law Review	United States	circa 1944	HeinOnline / LexisNexis		4
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Helvering v R J Reynolds Tobacco Co	306 US 110; 83 L Ed 536; 59 SCt 423	United States Supreme Court	United States	30 Jan 1939	WorldLII		76
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII		54
324 US 835	324 US 835; 65 SCt 858	United States Supreme Court	United States	circa 1928	Westlaw		3
323 US 61	323 US 61	United States Supreme Court	United States		Westlaw		1
320 US 502	320 US 502; 88 L Ed 248	United States Supreme Court	United States	circa 1928	Westlaw		1
320 US 501	320 US 501	United States Supreme Court	United States	circa 1928	Westlaw		1
320 US 492	320 US 492	United States Supreme Court	United States	circa 1928	Westlaw		3
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States		Westlaw		139
320 US 475; 64 SCt 254; 88 l Ed 171	320 US 475; 64 SCt 254; 88 L Ed 171	United States Supreme Court	United States		Westlaw		3
320 US 470	320 US 470	United States Supreme Court	United States		Westlaw		1
276 US 152	276 US 152	United States Supreme Court	United States		Westlaw		1
145 f2d 570	145 F2d 570		United States		Westlaw		1
Com'r v Kenan	145 F2d 568		United States		Westlaw		2
64 SCt 252; 88 l Ed 171	64 SCt 252; 88 L Ed 171	United States Supreme Court	United States		Westlaw		1
64 SCt 246	64 SCt 246		United States		Westlaw		1
64 SCt 242; 88 l Ed 248	64 SCt 242; 88 L Ed 248	United States Supreme Court	United States		Westlaw		1
48 SCt 220; 72 l Ed 505	48 SCt 220; 72 L Ed 505	United States Supreme Court	United States		Westlaw		3
2 Tax Cas 853	2 Tax Cas 853		United Kingdom				1