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Estate Kappel v Commissioner of Internal Revenue   flag  1

615 F2d 91
United States Court of Appeals, Third Circuit
United States
4th February, 1980

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 flag 4

Cases and Articles Cited

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

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