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Gallagher v R Smith   flag  6

[1955] USCA3 184
United States Court of Appeals, Third Circuit
United States
3rd June, 1955

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aerojet-General Corporation v Askew 511 F2d 710 United States Court of Appeals, Fifth Circuit United States 30 May 1975 WorldLII flag 78
Flitcroft v Commissioner of Internal Revenue 328 F2d 449 United States Court of Appeals, Ninth Circuit United States 28 Feb 1964 WorldLII flag 8
Estate Chism v Commissioner of Internal Revenue [1963] USCA9 428 United States Court of Appeals, Ninth Circuit United States 22 Oct 1963 WorldLII flag
Estate Chism v Commissioner of Internal Revenue 322 F2d 956 United States Court of Appeals, Ninth Circuit United States 30 Jul 1963 WorldLII flag 22
Estate Babcock v Commissioner of Internal Revenue [1956] USCA3 209 United States Court of Appeals, Third Circuit United States 21 Jun 1956 WorldLII flag 1
Estate Babcock v Commissioner of Internal Revenue 234 F2d 837 United States Court of Appeals, Third Circuit United States 10 May 1956 WorldLII flag 9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gallagher v Smith 223 F2d 218 United States Court of Appeals, Third Circuit United States 1 Nov 1954 WorldLII flag 40
Re Way's Estate (1954) 379 PA 421 United States circa 1954 flag 2
Goodwin's Estate v Commissioner of Internal Revenue 201 F2d 576; 67 Ohio Law Abs 233 United States Court of Appeals, Sixth Circuit United States 28 Jan 1953 WorldLII flag 14
Saulsbury v United States 199 F2d 578 United States Court of Appeals, Fifth Circuit United States 10 Nov 1952 WorldLII flag 17
Falk v Commissioner of Internal Revenue 189 F2d 806 United States Court of Appeals, Third Circuit United States 16 Apr 1951 WorldLII flag 6
[1945] PL 1337 [1945] PL 1337 United Kingdom circa 1945 Westlaw flag 2
Commissioner of Internal Revenue v Childs' Estate (1945) 147 F2d 368 United States circa 1945 Westlaw flag 4
Fifth Circuit: Sewell v Commissioner of Internal Revenue (1945) 151 F2d 765 United States circa 1945 Westlaw flag 8
Henricksen v Baker-Boyer Nat'l Bank (1944) 139 F2d 877 United States circa 1944 Westlaw flag 3
(1944) 143 f2d 842 (1944) 143 F2d 842 United States circa 1944 Westlaw flag 2
Commissioner of Internal Revenue v Crawford's Estate (1943) 139 F2d 616 United States circa 1943 Westlaw flag 3
Helvering v Safe Deposit & Trust Co 316 US 56; 86 L Ed 1266; 62 SCt 925 United States Supreme Court United States 13 Apr 1942 WorldLII flag 33
Milliken v Meyer 311 US 457; 85 L Ed 278; 61 SCt 339 United States Supreme Court United States 20 Jan 1941 WorldLII flag 249
(1940) 117 f2d 127 (1940) 117 F2d 127 United States circa 1940 Westlaw flag 11
Re Cunningham's Estate (1940) 340 PA 265; 16 A2d 712 United States circa 1940 flag 3
Sharpe v Commissioner (1939) 107 F2d 13 United States circa 1939 Westlaw flag 5
Helvering v Bullard 303 US 297; 82 L Ed 852; 58 SCt 565 United States Supreme Court United States 28 Feb 1938 WorldLII flag 12
Lyeth v Hoey (1938) 305 US 188; 59 SCt 155; 83 L Ed 119 United States Supreme Court United States circa 1938 Westlaw flag 109
Blair v Commissioner 300 US 5; 81 L Ed 465; 57 SCt 330 United States Supreme Court United States 1 Feb 1937 WorldLII flag 131
Bullard v Commissioner (1937) 90 F2d 144 United States circa 1937 Westlaw flag 8
(1936) 84 f2d 156 (1936) 84 F2d 156 United States circa 1936 Westlaw flag 2
Freuler v Helvering 291 US 35; 78 L Ed 634; 54 SCt 308 United States Supreme Court United States 8 Jan 1934 WorldLII flag 62
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
(1921) 270 Pa 535 (1921) 270 PA 535 United States circa 1921 flag 2
Uterhart v United States 240 US 598; 60 L Ed 819; 36 SCt 417 United States Supreme Court United States 3 Apr 1916 WorldLII flag 13
(1911) 230 Pa 496 (1911) 230 PA 496 United States circa 1911 flag 2
Cunnius v Reading School District (1903) 206 PA 469; 56 ATL 16; 98 Am St Rep 790 United States circa 1903 flag 3
Case of Broderick's Will 88 US 503; 21 Wall 503; 22 L Ed 599 United States Supreme Court United States 1 Oct 1874 WorldLII flag 44
342 US 861 342 US 861; 96 L Ed 648; 72 SCt 88 United States Supreme Court United States Westlaw flag 22
336 Pa 4; 6 a2d 511; 8 a2d 799 336 PA 4; 6 A2d 511; 8 A2d 799 United States flag 2
334 Pa 225; 3 a2d 413 334 PA 225; 3 A2d 413 United States flag 5
329 US 810 329 US 810; 67 SCt 624; 91 L Ed 691 United States Supreme Court United States Westlaw flag 12
Clum v Guardian Life Ins Co 309 US 665; 84 L Ed 1013; 60 SCt 591 United States Supreme Court United States Westlaw flag 11
Sharp v Commissioner 303 US 624; 58 SCt 748; 82 L Ed 1087 United States Supreme Court United States Westlaw flag 10
Schuldt v Reading Trust Co 292 PA 327 United States flag 2
Blair v Linn 274 Ill App 23 United States - Illinois flag 6
158 f2d 828 158 F2d 828 United States Westlaw flag 8
Loggie v Thomas 152 F2d 636 United States Westlaw flag 14
Eisenmenger v Commissioner 145 F2d 103 United States Westlaw flag 13
121 ALR 1301 121 ALR 1301 Australia LexisNexis AU flag 4
119 FSupp 360 119 FSupp 360 United States Westlaw flag 2
109 a2d 164 109 A2d 164 United States flag 2
Commissioner v Blair 83 F2d 655 United States Westlaw flag 7
Cox v Rogers 77 PA 160 United States flag 2
70 Pa 153 70 PA 153 United States flag 2
Re Borsch's Estate 67 A2d 119; (1949) 362 PA 581 United States flag 4
49 a2d 339 49 A2d 339; (1946) 355 PA 170 United States flag 4
Jauretche v Proctor 48 PA 466 United States flag 2
42 a2d 617 42 A2d 617; (1945) 352 PA 170 United States flag 2
31 Bta 1192 31 BTA 1192 United States flag 3

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