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Commissioner of Internal Revenue v Estate of Field   flag  11

324 US 113; 89 L Ed 786; 65 SCt 511
United States Supreme Court
United States
5th February, 1945

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Round v Commissioner of Internal Revenue 332 F2d 590 United States Court of Appeals, First Circuit United States 4 Jun 1964 WorldLII flag 5
Estate of Tarver v Commissioner of Internal Revenue 255 F2d 913 United States Court of Appeals, Fourth Circuit United States 2 Jun 1958 WorldLII flag 2
Estate of Tarver v Commissioner of Internal Revenue [1958] USCA4 119 United States Court of Appeals, Fourth Circuit United States 17 Apr 1958 WorldLII flag
Hollander v United States [1957] USCA2 510 United States Court of Appeals, Second Circuit United States 1 Oct 1957 WorldLII flag 1
Hollander v United States 248 F2d 247 United States Court of Appeals, Second Circuit United States 17 May 1957 WorldLII flag 5
Costin v W Cripe 235 F2d 162 United States Court of Appeals, Seventh Circuit United States 3 Jul 1956 WorldLII flag
Estate of Spiegel v Commissioner 335 US 701; 93 L Ed 330; 69 SCt 301 United States Supreme Court United States 14 Feb 1949 WorldLII flag 37
Commissioner of Internal Revenue v Estate of Church 335 US 632; 69 SCt 322; 93 L Ed 288 United States Supreme Court United States 17 Jan 1949 WorldLII flag 73
Goldstone v United States 325 US 687; 89 L Ed 1871; 65 SCt 1323 United States Supreme Court United States 18 Jun 1945 WorldLII flag 11
Trust of Bingham v Commissioner 325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212 United States Supreme Court United States 4 Jun 1945 WorldLII flag 90
Fidelity-Philadelphia Trust Co v Rothensies 324 US 108; 89 L Ed 782; 65 SCt 508 United States Supreme Court United States 5 Feb 1945 WorldLII flag 12

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Fidelity-Philadelphia Trust Co v Rothensies 324 US 108; 89 L Ed 782; 65 SCt 508 United States Supreme Court United States 5 Feb 1945 WorldLII flag 12
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
Hassett v Welch 303 US 303; 82 L Ed 858; 58 SCt 559 United States Supreme Court United States 28 Feb 1938 WorldLII flag 71
McCormick v Burnet 51 SCt 343 United States Supreme Court United States 2 Mar 1931 WorldLII flag 27
Burnet v Northern Trust Co (1931) 283 US 782; 51 SCt 342 United States Supreme Court United States circa 1931 Westlaw flag 19
May v Heiner 281 US 238; 74 L Ed 826; 50 SCt 286 United States Supreme Court United States 14 Apr 1930 WorldLII flag 47
2 Tax Cas 21 2 Tax Cas 21 United Kingdom circa 1945 flag 3
144 f2d 62 144 F2d 62 United States circa 1945 Westlaw flag 4

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