(1943) 172 f2d 220
|
(1943) 172 F2d 220
|
|
United States
|
circa 1943
|
Westlaw
|
|
4
|
(1957) 28 Tax Cas 59
|
(1957) 28 Tax Cas 59
|
|
United Kingdom
|
circa 1957
|
|
|
3
|
Becker v St Louis Union Trust Co
|
296 US 48; 80 L Ed 35; 56 SCt 78
|
United States Supreme Court
|
United States
|
11 Nov 1935
|
WorldLII
|
|
16
|
Blackman v United States
|
48 FSupp 362
|
|
United States
|
|
Westlaw
|
|
2
|
Cole's Estate v Commissioner
|
140 F2d 636
|
|
United States
|
|
Westlaw
|
|
11
|
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
|
Commissioner of Internal Revenue v Nathan's Estate
|
159 F2d 546
|
|
United States
|
|
Westlaw
|
|
12
|
Estate of Guenzel v Commissioner of Internal Revenue
|
258 F2d 248
|
United States Court of Appeals, Eighth Circuit
|
United States
|
22 Jul 1958
|
WorldLII
|
|
6
|
Hanauer's Estate v Commissioner of Internal Revenue
|
149 F2d 857
|
|
United States
|
|
Westlaw
|
|
10
|
Helvering v Hallock
|
309 US 106; 84 L Ed 604; 60 SCt 444
|
United States Supreme Court
|
United States
|
29 Jan 1940
|
WorldLII
|
|
109
|
Helvering v St Louis Union Trust Co
|
296 US 39; 80 L Ed 29; 56 SCt 74
|
United States Supreme Court
|
United States
|
11 Nov 1935
|
WorldLII
|
|
17
|
Hill v Commissioner of Internal Revenue
|
229 F2d 237
|
United States Court of Appeals, Second Circuit
|
United States
|
20 Jan 1956
|
WorldLII
|
|
3
|
Lehman v Commissioner
|
39 BTA 17
|
|
United States
|
circa 1956
|
|
|
3
|
Lehman v Commissioner
|
109 F2d 99
|
|
United States
|
circa 1956
|
Westlaw
|
|
25
|
Marks v Higgins
|
213 F2d 884
|
United States Court of Appeals, Second Circuit
|
United States
|
7 May 1954
|
WorldLII
|
|
13
|
Marks v Higgins
|
[1954] USCA2 279
|
United States Court of Appeals, Second Circuit
|
United States
|
8 Jun 1954
|
WorldLII
|
|
3
|
National Bank of Commerce of Portland v Clauson, DCMaine
|
127 FSupp 386
|
|
United States
|
|
Westlaw
|
|
3
|
Orvis v Higgins
|
180 F2d 537
|
United States Court of Appeals, Second Circuit
|
United States
|
2 Feb 1950
|
WorldLII
|
|
121
|
28 Tax Cas 889
|
28 Tax Cas 889
|
|
United Kingdom
|
circa 1950
|
|
|
2
|
98 Ct Cl 413
|
98 Ct Cl 413
|
|
United States
|
circa 1950
|
|
|
2
|
148 f2d 210
|
148 F2d 210
|
|
United States
|
|
Westlaw
|
|
2
|
151 ALR 1139
|
151 ALR 1139
|
|
Australia
|
circa 1950
|
LexisNexis AU
|
|
2
|
310 US 637
|
310 US 637; 84 L Ed 1406; 60 SCt 1080
|
United States Supreme Court
|
United States
|
circa 1950
|
Westlaw
|
|
16
|
326 US 770
|
326 US 770; 90 L Ed 465; 66 SCt 175
|
United States Supreme Court
|
United States
|
circa 1950
|
Westlaw
|
|
9
|