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Edward Rollert Residuary Trust Genesee Merchants Bank and Trust Co v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Stupak-Thrall v United States R	89 F3d 1269	United States Court of Appeals, Sixth Circuit	United States	23 Jul 1996	WorldLII		11
People of Village of Gambell v P Hodel US	774 F2d 1414	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1985	WorldLII		12

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
HCSC-Laundry v United States	450 US 1; 67 L Ed 2d 1; 101 SCt 836	United States Supreme Court	United States	23 Feb 1981	WorldLII		28
Estate of Peterson v Commissioner of Internal Revenue	667 F2d 675	United States Court of Appeals, Eighth Circuit	United States	17 Dec 1981	WorldLII		3
Claiborne W/w/a v United States	648 F2d 448	United States Court of Appeals, Sixth Circuit	United States	8 Jun 1981	WorldLII		2
Keck v Commissioner of Internal Revenue	415 F2d 531; 13 ALRFed 605	United States Court of Appeals, Sixth Circuit	United States	12 Sep 1969	WorldLII		3
Commissioner of Internal Revenue v Linde	213 F2d 1	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1954	WorldLII		17
Halliday v United States	655 F2d 68		United States	circa 1954	Westlaw		3
Metrakos v Cleveland Union Terminals Co	348 US 871; 75 SCt 107; 99 L Ed 685	United States Supreme Court	United States		Westlaw		32
O'Daniel's Estate v Commissioner	173 F2d 966		United States		Westlaw		18
Tax Court, Rollert Residuary Trust v Commissioner	80 Tax Cas 619		United Kingdom				1
26 USC 691	26 USC 691	United States Code	United States		LII (Cornell)		5
26 USC 661	26 USC 661	United States Code	United States		LII (Cornell)		3
14 University of Toledo Law Review 831	14 University of Toledo Law Review 831	University of Toledo Law Review	United States		HeinOnline / Westlaw		1