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Estate of Maxwell v Commissioner of Internal Revenue   flag  4

3 F3d 591; 62 USLW 2147
United States Court of Appeals, Second Circuit
United States
23rd August, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Strangi v Commissioner of Internal Revenue 417 F3d 468 United States Court of Appeals, Fifth Circuit United States 15 Jul 2005 WorldLII flag 2
Estate of Thompson v Commissioner of Internal Revenue 382 F3d 367 United States Court of Appeals, Third Circuit United States 1 Sep 2004 WorldLII flag 1
Kimbell v United States 371 F3d 257 United States Court of Appeals, Fifth Circuit United States 20 May 2004 WorldLII flag 2
Wheeler v United States 116 F3d 749; 80 AFTR2d 97-5075 United States Court of Appeals, Fifth Circuit United States 19 Jun 1997 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Union of India v Azadi Bachao Andolan 29 Idaho 30; (2003) 263 ITR 707 United States - Idaho circa 2003 flag 104
Estate of Flandreau v Commissioner of Internal Revenue 994 F2d 91; 72 AFTR2d 93-6711 United States Court of Appeals, Second Circuit United States 26 May 1993 WorldLII flag 2
Bausch Lomb Incorporated v Commissioner of Internal Revenue 933 F2d 1084; 67 AFTR2d 91-980 United States Court of Appeals, Second Circuit United States 14 May 1991 WorldLII flag 7
Smith v Commissioner of Internal Revenue 926 F2d 1470; 67 AFTR2d 91-638 United States Court of Appeals, Sixth Circuit United States 22 Apr 1991 WorldLII flag 13
Frantz v Commissioner of Internal Revenue 784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874 United States Court of Appeals, Second Circuit United States 19 Feb 1986 WorldLII flag 3
Rosenfeld v Commissioner of Internal Revenue 706 F2d 1277 United States Court of Appeals, Second Circuit United States 2 May 1983 WorldLII flag 5
[1977-2] CB 343 [1977-2] CB 343 circa 1977 1
United States v Byrum 408 US 125; 92 SCt 2382; 33 L Ed 2d 238 United States Supreme Court United States 10 Oct 1972 WorldLII flag 25
Guynn v United States 437 F2d 1148 United States Court of Appeals, Fourth Circuit United States 4 Jan 1971 WorldLII flag 8
Braun Co v Commissioner of Internal Revenue 396 F2d 264 United States Court of Appeals, Second Circuit United States 13 Jun 1968 WorldLII flag 8
Estate Skinner v United States [1963] USCA3 215 United States Court of Appeals, Third Circuit United States 21 May 1963 WorldLII flag 1
Estate McNichol v Commissioner of Internal Revenue 265 F2d 667 United States Court of Appeals, Third Circuit United States 17 Apr 1959 WorldLII flag 8
Van Anda's Estate v Commissioner of Internal Revenue 192 F2d 391 United States Court of Appeals, Second Circuit United States 21 Nov 1951 WorldLII flag 6
Commissioner of Internal Revenue v Culbertson 337 US 733; 93 L Ed 1659; 69 SCt 1210 United States Supreme Court United States 27 Jun 1949 WorldLII flag 241
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
[1233] Docket 92-4230 [1233] Docket 92-4230 United States - Pennsylvania circa 1233 flag 1
Newman v Commissioner 902 F2d 159 United States circa 1949 Westlaw flag 4
483 US 1019 483 US 1019; 97 L Ed 2d 760; 107 SCt 3261 United States Supreme Court United States circa 1949 Westlaw flag 16
361 US 829 361 US 829; 4 L Ed 2d 71; 80 SCt 78 United States Supreme Court United States Westlaw flag 13
Laughinhouse v Commissioner 80 Tax Cas 425 United Kingdom circa 1949 flag 1
Rapelje v Commissioner 73 Tax Cas 82 United Kingdom circa 1949 flag 2
Estate of Honigman v Commissioner 66 Tax Cas 1080 United Kingdom flag 1
Estate of DuPont v Commissioner 63 Tax Cas 746 United Kingdom flag 1
Estate of Kelley v Commissioner 63 Tax Cas 321 United Kingdom flag 1
Estate of Hendry v Commissioner 62 Tax Cas 861 United Kingdom flag 1
Estate of Labombarde v Commissioner 58 Tax Cas 745 United Kingdom flag 3
Estate of Kerdolff v Commissioner 57 Tax Cas 643 United Kingdom flag 1
Estate of Nicol v Commissioner 56 Tax Cas 179 United Kingdom flag 1
Estate of Barlow v Commissioner 55 Tax Cas 666 United Kingdom flag 1
Estate of Linderme v Commissioner 52 Tax Cas 305 United Kingdom flag 3
Federal and State Constitutions] 49 Idaho 50 United States - Idaho flag 68
Haygood v Commissioner 42 Tax Cas 936 United Kingdom flag 1
Story v Commissioner 38 Tax Cas 936 United Kingdom flag 1
Deal v Commissioner 29 Tax Cas 730 United Kingdom flag 2
See 26 USC 2503 United States Code United States LII (Cornell) flag 8
26 USC 2043 26 USC 2043 United States Code United States LII (Cornell) flag 4
26 USC 2036 26 USC 2036 United States Code United States LII (Cornell) flag 20
26 USC 121 26 USC 121 United States Code United States LII (Cornell) flag 1
Estate of Van Anda v Commissioner 12 Tax Cas 1158 United Kingdom flag 7

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