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Osenbach v Commissioner of Internal Revenue   flag  14

198 F2d 235
United States Court of Appeals, Fourth Circuit
United States
19th June, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
National-Standard Co v Commissioner of Internal Revenue 749 F2d 369; 55 AFTR2d 85-470 United States Court of Appeals, Sixth Circuit United States 12 Dec 1984 WorldLII flag 1
Saunders v United States 450 F2d 1047 United States Court of Appeals, Ninth Circuit United States 7 Dec 1971 WorldLII flag 3
Pounds v United States 372 F2d 342 United States Court of Appeals, Fifth Circuit United States 19 Jan 1967 WorldLII flag 5
Tombari v Commissioner of Internal Revenue [1962] USCA9 81 United States Court of Appeals, Ninth Circuit United States 5 Mar 1962 WorldLII flag
Tombari v Commissioner of Internal Revenue 299 F2d 889 United States Court of Appeals, Ninth Circuit United States 1 Feb 1962 WorldLII flag 7
Campagna v United States [1961] USCA2 329 United States Court of Appeals, Second Circuit United States 10 May 1961 WorldLII flag 3
Campagna v United States 290 F2d 682 United States Court of Appeals, Second Circuit United States 22 Mar 1961 WorldLII flag 10
Chamberlin v Commissioner of Internal Revenue 286 F2d 850 United States Court of Appeals, Seventh Circuit United States 20 Mar 1961 WorldLII flag 5
Chamberlin v Commissioner of Internal Revenue [1960] USCA7 269 United States Court of Appeals, Seventh Circuit United States 30 Nov 1960 WorldLII flag 1
Commissioner of Internal Revenue v W Phillips R [1960] USCA4 67 United States Court of Appeals, Fourth Circuit United States 20 Feb 1960 WorldLII flag 5
Commissioner of Internal Revenue v W Phillips R 275 F2d 33 United States Court of Appeals, Fourth Circuit United States 14 Oct 1959 WorldLII flag 15
Gersten v Commissioner 267 F2d 195 United States Court of Appeals, Ninth Circuit United States 27 Feb 1959 WorldLII flag 23
Straight v Commissioner of Internal Revenue 221 F2d 284 United States Court of Appeals, Eighth Circuit United States 26 Apr 1955 WorldLII flag 1
Osenbach v Commissioner of Internal Revenue [1952] USCA4 133 United States Court of Appeals, Fourth Circuit United States 24 Jul 1952 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cooper v Commissioner of Internal Revenue 197 F2d 951 United States Court of Appeals, Fourth Circuit United States 10 Apr 1952 WorldLII flag 5
Fairbanks v United States 306 US 436; 83 L Ed 855; 59 SCt 607 United States Supreme Court United States 27 Mar 1939 WorldLII flag 31
Westover v Smith 173 F2d 90 United States circa 1952 Westlaw flag 22
Commissioner of Internal Revenue v Carter 170 F2d 911 United States Westlaw flag 30
Herbert's Estate v Commissioner 139 F2d 756 United States Westlaw flag 14
Lee v Commissioner of Internal Revenue 119 F2d 946 United States Westlaw flag 10
Helvering v Roth 115 F2d 239 United States Westlaw flag 11
Bingham v Commissioner 105 F2d 971 United States Westlaw flag 26
Hale v Helvering 85 F2d 819; 66 App DC 242 United States Westlaw flag 11
55 Dickinson Law Review 189 55 Dickinson Law Review 189 Dickinson Law Review United States HeinOnline flag 2
"Liquidation under Section 112(b) (7)," 38 Virginia Law Review 1 Virginia Law Review United States LexisNexis flag 2
Carter v Commissioner 9 Tax Cas 364 United Kingdom flag 7

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