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Estate Kappel v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
"Hobson's Choice and Similar Practices in Federal Taxation"	(1935) 48 Harvard Law Review 1281	Harvard Law Review	United States	circa 1935	HeinOnline / LexisNexis		4
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4
Yagoda v Commissioner of Internal Revenue	331 F2d 485	United States Court of Appeals, Second Circuit	United States	1 May 1964	WorldLII		9
Cory v Commissioner of Internal Revenue	261 F2d 702	United States Court of Appeals, Second Circuit	United States	6 Nov 1958	WorldLII		6
Kent Homes Inc v Commissioner of Internal Revenue	455 F2d 316	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1972	WorldLII		2
G-B Inc v United States	422 F2d 1035	United States Court of Appeals, Tenth Circuit	United States	16 Mar 1970	WorldLII		2
Kappel v United States	437 F2d 1222	United States Court of Appeals, Third Circuit	United States	16 Mar 1971	WorldLII		6
Fulman v United States	434 US 528; 98 SCt 841; 55 L Ed 2d 1	United States Supreme Court	United States	22 Feb 1978	WorldLII		38
Commissioner of Internal Revenue v South Texas Lumber Co	333 US 496; 92 L Ed 831; 68 SCt 695	United States Supreme Court	United States	3 May 1948	WorldLII		223
R H Stearns Co v United States	291 US 54; 78 L Ed 647; 54 SCt 325	United States Supreme Court	United States	8 Jan 1934	WorldLII		59
379 US 964	379 US 964; 13 L Ed 2d 559; 85 SCt 656	United States Supreme Court	United States	circa 1948	Westlaw		60
cert denied	379 US 842; 13 L Ed 2d 48; 85 SCt 81	United States Supreme Court	United States	circa 1948	Westlaw		18
359 US 966	359 US 966; 3 L Ed 2d 834; 79 SCt 877	United States Supreme Court	United States	circa 1948	Westlaw		19
"Section 820 of the Revenue Act of 1938,"	(1938) 48 Yale Law Journal 509	Yale Law Journal	United States	circa 1938	HeinOnline / Westlaw		6
48 Yale Law Journal 719	48 Yale Law Journal 719	Yale Law Journal	United States	circa 1938	HeinOnline / Westlaw		4
Karpe v United States	335 F2d 454; 167 Ct Cl 280		United States	circa 1938	Westlaw		5
70 Tax Cas 415	70 Tax Cas 415		United Kingdom	circa 1938			1
Birchenough v United States	410 F2d 1247; (1252) 187 Ct Cl 702		United States	circa 1938	Westlaw		2
Chertkof v C I R	66 Tax Cas 496		United Kingdom	circa 1938			2
G-B, Inc v United States	302 FSupp 851		United States	circa 1938	Westlaw		3
Commissioner Kappel v United States	281 FSupp 426		United States		Westlaw		4
Cory v C i R	29 Tax Cas 903		United Kingdom				3
[1953] Treas Regs 111	[1953] Treas Regs 111		United States	circa 1953			1
Kappel v United States, WDPa	(1974) 369 FSupp 267		United States	circa 1974	Westlaw		1