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Round v Commissioner of Internal Revenue   flag  5

332 F2d 590
United States Court of Appeals, First Circuit
United States
4th June, 1964

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Fish v United States 432 F2d 1278 United States Court of Appeals, Ninth Circuit United States 15 Oct 1970 WorldLII flag 6
O'Malley v United States 340 F2d 930 United States Court of Appeals, Seventh Circuit United States 8 Feb 1965 WorldLII flag 2
O'Malley v United States [1964] USCA7 278 United States Court of Appeals, Seventh Circuit United States 27 Oct 1964 WorldLII flag
Pennsylvania Bank and Trust Co v United States 597 F2d 382 United States Court of Appeals, Third Circuit United States 25 Apr 1979 WorldLII flag 5
United States v O'Malley 383 US 627; 16 L Ed 2d 145; 86 SCt 1123 United States Supreme Court United States 23 Mar 1966 WorldLII flag 17

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioner of Internal Revenue v Estate of D McDermott 222 F2d 665; 55 ALR 2d 410 United States Court of Appeals, Seventh Circuit United States 27 May 1955 WorldLII flag 6
Commissioner of Internal Revenue v Gidwitz' Estate 196 F2d 813 United States Court of Appeals, Seventh Circuit United States 12 May 1952 WorldLII flag 7
Michigan Trust Co v Kavanagh G 284 F2d 502 United States Court of Appeals, Sixth Circuit United States 14 Dec 1960 WorldLII flag 7
Pennsylvania Bank and Trust Co v United States 597 F2d 382 United States Court of Appeals, Third Circuit United States 25 Apr 1979 WorldLII flag 5
Newberry's Estate v Commissioner of Internal Revenue 201 F2d 874; 38 ALR 2d 514 United States Court of Appeals, Third Circuit United States 11 Feb 1953 WorldLII flag 9
United States v O'Malley 383 US 627; 16 L Ed 2d 145; 86 SCt 1123 United States Supreme Court United States 23 Mar 1966 WorldLII flag 17
Lober v United States 346 US 335; 98 L Ed 15; 74 SCt 98; 98 L Ed 2d 15 United States Supreme Court United States 9 Nov 1953 WorldLII flag 26
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 flag 73
Commissioner of Internal Revenue v Estate of Holmes 326 US 480; 90 L Ed 228; 66 SCt 257; 90 L Ed 2d 228 United States Supreme Court United States 4 Feb 1946 WorldLII flag 31
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 flag 11
Fidelity-Philadelphia Trust Co v Rothensies 324 US 108; 89 L Ed 782; 65 SCt 508 United States Supreme Court United States 5 Feb 1945 WorldLII flag 12
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 109
Estate of Sanford v Commissioner 308 US 39; 84 L Ed 20; 60 SCt 51 United States Supreme Court United States 4 Dec 1939 WorldLII flag 107
United States Trust Co v Helvering 307 US 57; 83 L Ed 1104; 59 SCt 692 United States Supreme Court United States 17 Apr 1939 WorldLII flag 24
Porter v Commissioner 288 US 436; 77 L Ed 880; 53 SCt 451 United States Supreme Court United States 13 Mar 1933 WorldLII flag 25
United States v Wells 283 US 118; 283 US 102; 75 L Ed 867; 51 SCt 446 United States Supreme Court United States 13 Apr 1931 WorldLII flag 54
Reinecke v Northern Trust Co 278 US 339; 73 L Ed 410; 49 SCt 123; 49 SCt 339 United States Supreme Court United States 2 Jan 1929 WorldLII flag 53
Keiper v Northwestern Pacific R Co 350 US 948; 100 L Ed 826; 76 SCt 323 United States Supreme Court United States Westlaw flag 21
Hines v United States 350 US 949; 76 SCt 324; 100 L Ed 827 United States Supreme Court United States Westlaw flag 15
Guggenheim's Estate v Commissioner 314 US 621; 86 L Ed 499; 62 SCt 66 United States Supreme Court United States Westlaw flag 11
9 Tax Cas 736 9 Tax Cas 736 United Kingdom flag 1
6 Tax Cas 819 6 Tax Cas 819 United Kingdom flag 1
40 Tax Cas 979 40 Tax Cas 979 United Kingdom flag 1
9 Tax Cas 979 9 Tax Cas 979 United Kingdom flag 3
O'Malley v United States 220 FSupp 30 United States Westlaw flag 3
Hurd v Commissioner 160 F2d 610 United States Westlaw flag 11
39 Tax Cas 466 39 Tax Cas 466 United Kingdom flag 2
Inman v Commissioner 18 Tax Cas 522 United Kingdom flag 2
Chase v Chase 216 Mass 394 United States - Massachusetts flag 1
Estate of Showers v Commissioner 14 Tax Cas 902 United Kingdom flag 2
Simons v United States 135 FSupp 461 United States Westlaw flag 3
Burns v Commissioner of Internal Revenue 177 F2d 739 United States Westlaw flag 4
17 Tax Cas 597 17 Tax Cas 597 United Kingdom flag 3
Industrial Trust Co v Commissioner of Internal Rev (1947) 165 F2d 142; 1 ALR 2d 144 United States circa 1947 Westlaw flag 11
St Louis Union Trust Co v Commissioner of Internal Rev 173 F2d 505 United States Westlaw flag 1
6 Tax Cas 823 6 Tax Cas 823 United Kingdom flag 1
Estate of Guggenheim v Commissioner 40 BTA 181 United States flag 2
103 Ne 857 103 NE 857 United States flag 1
Estate of Yawkey v Commissioner (1949) 12 Tax Cas 1164 United Kingdom circa 1949 flag 4
Guggenheim v Helvering 117 F2d 469 United States Westlaw flag 18

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