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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Estate of Smith v Commissioner of Internal Revenue | [1961] USCA3 247 | United States Court of Appeals, Third Circuit | United States | 30 Jun 1961 | WorldLII |
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Estate of Smith v Commissioner of Internal Revenue | 292 F2d 478 | United States Court of Appeals, Third Circuit | United States | 7 Apr 1961 | WorldLII |
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Sullivan v Commissioner of Internal Revenue | 256 F2d 4 | United States Court of Appeals, Fifth Circuit | United States | 26 May 1958 | WorldLII |
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Putnam's Estate v Commissioner |
324 US 393; |
United States Supreme Court | United States | 26 Mar 1945 | WorldLII |
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