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Estate of Rogers v Commissioner   flag  20

320 US 410; 88 L Ed 134; 64 SCt 172
United States Supreme Court
United States
6th December, 1943

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Estate of Reno v Commissioner of Internal Revenue 916 F2d 955; 66 AFTR2d 90-6018 United States Court of Appeals, Fourth Circuit United States 4 Jan 1991 WorldLII flag 2
Estate Rosenblatt v Commissioner of Internal Revenue 633 F2d 176 United States Court of Appeals, Tenth Circuit United States 9 Oct 1980 WorldLII flag 2
Estate Gilchrist v Commissioner of Internal Revenue 630 F2d 340 United States Court of Appeals, Fifth Circuit United States 13 Nov 1980 WorldLII flag 4
Kademenos v Equitable Life Assurance Society of United States 513 F2d 1073 United States Court of Appeals, Third Circuit United States 9 Apr 1975 WorldLII flag 8
Keeter v United States 461 F2d 714 United States Court of Appeals, Fifth Circuit United States 14 Apr 1972 WorldLII flag 6
Estate Bagley v United States [1971] USCA5 1151 United States Court of Appeals, Fifth Circuit United States 1 Jul 1971 WorldLII flag
Estate Bagley v United States 443 F2d 1266 United States Court of Appeals, Fifth Circuit United States 8 Jun 1971 WorldLII flag 5
Estate Wien v Commissioner of Internal Revenue 441 F2d 32 United States Court of Appeals, Fifth Circuit United States 12 Apr 1971 WorldLII flag 5
Aldrich v United States 346 F2d 37 United States Court of Appeals, Fifth Circuit United States 17 May 1965 WorldLII flag 9
Estate of Gartland v Commissioner of Internal Revenue 293 F2d 575 United States Court of Appeals, Seventh Circuit United States 7 Sep 1961 WorldLII flag 1
Estate of Gartland v Commissioner of Internal Revenue [1961] USCA7 195 United States Court of Appeals, Seventh Circuit United States 4 Aug 1961 WorldLII flag
In re Sawyer 360 US 622; 3 L Ed 2d 1473; 79 SCt 1376 United States Supreme Court United States 29 Jun 1959 WorldLII flag 13
Estate Shedd v Commissioner of Internal Revenue 237 F2d 345 United States Court of Appeals, Ninth Circuit United States 13 Nov 1956 WorldLII flag 22
Estate Shedd v Commissioner of Internal Revenue [1956] USCA9 355 United States Court of Appeals, Ninth Circuit United States 9 Oct 1956 WorldLII flag 3
Second Nat Bank of Danville Ill v Dallman 209 F2d 321 United States Court of Appeals, Seventh Circuit United States 12 Jan 1954 WorldLII flag 2
Petroleum Exploration v Commissioner of Internal Revenue [1951] USCA4 232 United States Court of Appeals, Fourth Circuit United States 29 Nov 1951 WorldLII flag
Petroleum Exploration v Commissioner of Internal Revenue 193 F2d 59 United States Court of Appeals, Fourth Circuit United States 8 Oct 1951 WorldLII flag 1
Wilson v Kraemer [1951] USCA2 274 United States Court of Appeals, Second Circuit United States 4 Jun 1951 WorldLII flag
Wilson v Kraemer 190 F2d 341 United States Court of Appeals, Second Circuit United States 1 May 1951 WorldLII flag 5
Fernandez v Wiener 326 US 340; 90 L Ed 116; 66 SCt 178 United States Supreme Court United States 11 Feb 1946 WorldLII flag 40

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Lewis v Rothensies (1943) 138 F2d 129 United States circa 1943 Westlaw flag 4
Helvering v Stuart 317 US 154; 87 L Ed 154; 63 SCt 140 United States Supreme Court United States 16 Nov 1942 WorldLII flag 68
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Morgan v Commissioner 309 US 78; 84 L Ed 585; 60 SCt 424 United States Supreme Court United States 29 Jan 1940 WorldLII flag 169
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 109
Griffiths v Commissioner 308 US 355; 84 L Ed 319; 60 SCt 277 United States Supreme Court United States 18 Dec 1939 WorldLII flag 63
Lyeth v Hoey 469 US 857; 83 L Ed 2d 120; 105 SCt 187; 83 L Ed 119; 225 USPQ 792 United States Supreme Court United States 5 Dec 1938 WorldLII flag 151
Helvering v Grinnell 294 US 153; 79 L Ed 825; 55 SCt 354 United States Supreme Court United States 4 Feb 1935 WorldLII flag 9
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Chase National Bank v United States 278 US 327; 73 L Ed 405; 49 SCt 126 United States Supreme Court United States 2 Jan 1929 WorldLII flag 55
Bowers v Kerbaugh-Empire Co 271 US 170; 70 L Ed 886; 46 SCt 449 United States Supreme Court United States 3 May 1926 WorldLII flag 29
Chanler v Kelsey 205 US 466; 51 L Ed 882; 27 SCt 550 United States Supreme Court United States 15 Apr 1907 WorldLII flag 12
320 US 210; 63 SCt 1446; 87 l Ed 1848 320 US 210; 63 SCt 1446; 87 L Ed 1848 United States Supreme Court United States Westlaw flag 6
Lyeth v Hoey 305 US 188 United States Supreme Court United States Westlaw flag 109
294 US 156; 55 SCt 355; 79 l Ed 825 294 US 156; 55 SCt 355; 79 L Ed 825 United States Supreme Court United States Westlaw flag 1
Matter of Duryea 277 NY 310 United States - New York flag 3
135 f2d 35 135 F2d 35 United States Westlaw flag 1
Legg's Estate v Commissioner of Internal Revenue 114 F2d 760 United States Westlaw flag 7
112 f2d 758 112 F2d 758 United States Westlaw flag 4
63 ALR 388 63 ALR 388 Australia LexisNexis AU flag 5
59 SCt 155 59 SCt 155 United States Westlaw flag 63
Webster v Commissioner 38 BTA 273 United States flag 1
Leser v Commissioner 17 BTA 266 United States flag 1
9 Nys2d 586 9 NYS2d 586; 170 Misc 85 United States - New York flag 1

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