Lincoln Savings and Loan Association v Commissioner of Internal Revenue
|
[1970] USCA9 229
|
United States Court of Appeals, Ninth Circuit
|
United States
|
18 Mar 1970
|
WorldLII
|
|
1
|
Joy v United States
|
404 F2d 419
|
United States Court of Appeals, Sixth Circuit
|
United States
|
9 Dec 1968
|
WorldLII
|
|
1
|
Estate of Budd v Commissioner
|
(1968) 49 Tax Cas 468
|
|
United Kingdom
|
circa 1968
|
|
|
4
|
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
|
|
17
|
First Kentucky Co v M Gray
|
309 F2d 845
|
United States Court of Appeals, Sixth Circuit
|
United States
|
21 Nov 1962
|
WorldLII
|
|
3
|
[1962] PL 87-834
|
[1962] PL 87-834
|
|
United Kingdom
|
circa 1962
|
Westlaw
|
|
16
|
Michigan Trust Co v Kavanagh G
|
284 F2d 502
|
United States Court of Appeals, Sixth Circuit
|
United States
|
14 Dec 1960
|
WorldLII
|
|
7
|
State Street Trust Co v United States
|
263 F2d 635
|
United States Court of Appeals, First Circuit
|
United States
|
7 Oct 1958
|
WorldLII
|
|
10
|
US Truck Sales Co v United States
|
229 F2d 693
|
United States Court of Appeals, Sixth Circuit
|
United States
|
23 Jan 1956
|
WorldLII
|
|
5
|
Hay's Estate v Commissioner
|
(1950) 181 F2d 169; 39 ALR 2d 453
|
United States Court of Appeals, Fifth Circuit
|
United States
|
14 Apr 1950
|
WorldLII
|
|
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
|
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
|
|
53
|
311 FSupp 892
|
311 FSupp 892
|
|
United States
|
circa 1949
|
Westlaw
|
|
2
|
First Kentucky Co v Gray
|
190 FSupp 824
|
|
United States
|
circa 1949
|
Westlaw
|
|
5
|
Jennings v Smith
|
161 F2d 74
|
|
United States
|
circa 1949
|
Westlaw
|
|
13
|
Id; see also Estate of Pardee v Comm'r
|
49 Tax Cas 140
|
|
United Kingdom
|
|
|
|
6
|
Estate of King v Commissioner
|
37 Tax Cas 973
|
|
United Kingdom
|
|
|
|
4
|
26 USC 2036
|
26 USC 2036
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
20
|