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Estate of Moreno v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Orvis v Higgins	180 F2d 537	United States Court of Appeals, Second Circuit	United States	2 Feb 1950	WorldLII		121
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
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
Lehman v Commissioner	109 F2d 99		United States	circa 1949	Westlaw		25
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
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
310 US 637	310 US 637; 84 L Ed 1406; 60 SCt 1080	United States Supreme Court	United States	circa 1949	Westlaw		16
Marks v Higgins	213 F2d 884	United States Court of Appeals, Second Circuit	United States	7 May 1954	WorldLII		13
Commissioner of Internal Revenue v Nathan's Estate	159 F2d 546		United States		Westlaw		12
Cole's Estate v Commissioner	140 F2d 636		United States		Westlaw		11
Hanauer's Estate v Commissioner of Internal Revenue	149 F2d 857		United States		Westlaw		10
Estate of Moreno v Commissioner of Internal Revenue	260 F2d 389	United States Court of Appeals, Eighth Circuit	United States	24 Oct 1958	WorldLII		9
326 US 770	326 US 770; 90 L Ed 465; 66 SCt 175	United States Supreme Court	United States	circa 1958	Westlaw		9
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
(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
Hill v Commissioner of Internal Revenue	229 F2d 237	United States Court of Appeals, Second Circuit	United States	20 Jan 1956	WorldLII		3
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
Lehman v Commissioner	39 BTA 17		United States				3
151 ALR 1139	151 ALR 1139		Australia		LexisNexis AU		2
148 f2d 210	148 F2d 210		United States		Westlaw		2
98 Ct Cl 413	98 Ct Cl 413		United States				2
Blackman v United States	48 FSupp 362		United States		Westlaw		2
28 Tax Cas 889	28 Tax Cas 889		United Kingdom				2