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Merrill v Fahs     24

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Magnin, Deceased; Donald Isaac Magnin, Executor, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	184 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1999	WorldLII		4
Wheeler v United States	116 F3d 749; 80 AFTR2d 97-5075	United States Court of Appeals, Fifth Circuit	United States	19 Jun 1997	WorldLII		5
Estate of D'Ambrosio v Commissioner of Internal Revenue	101 F3d 309; 65 USLW 2380; 78 AFTR2d 96-7347	United States Court of Appeals, Third Circuit	United States	26 Nov 1996	WorldLII		3
Evanson v United States	30 F3d 960; 74 AFTR2d 94-5326	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1994	WorldLII
Natchez v United States	705 F2d 671	United States Court of Appeals, Second Circuit	United States	15 Apr 1983	WorldLII		2
Howell v United States	414 F2d 45	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1969	WorldLII		8
Estate Vardell v Commissioner of Internal Revenue	307 F2d 688	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1962	WorldLII		11
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII		53
Carbonneau v C Watson	288 F2d 137; 127 USPQ 352; 109 USApp DC 353	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 Feb 1961	WorldLII		3
District of Columbia v C Lewis C	[1960] USCADC 496	United States Court of Appeals, District of Columbia Circuit	United States	25 Oct 1960	WorldLII
Commissioner of Internal Revenue v Chase Manhattan Bank Chase Manhattan Bank	[1958] USCA5 570	United States Court of Appeals, Fifth Circuit	United States	23 Oct 1958	WorldLII		6
Commissioner of Internal Revenue v Chase Manhattan Bank Chase Manhattan Bank	(1958) 259 F2d 231	United States Court of Appeals, Fifth Circuit	United States	19 Aug 1958	WorldLII		35
Commissioner of Internal Revenue v Estate C Watson	[1954] USCA2 378	United States Court of Appeals, Second Circuit	United States	8 Nov 1954	WorldLII
Commissioner of Internal Revenue v Estate C Watson	216 F2d 941	United States Court of Appeals, Second Circuit	United States	13 Oct 1954	WorldLII		5
Long v Union Pac R Co	206 F2d 829	United States Court of Appeals, Tenth Circuit	United States	25 Aug 1953	WorldLII		15
Rosenthal v Commissioner of Internal Revenue	205 F2d 505	United States Court of Appeals, Second Circuit	United States	24 Jun 1953	WorldLII		17
McMurtry v Commissioner	203 F2d 659	United States Court of Appeals, First Circuit	United States	13 Apr 1953	WorldLII		19
Rosenthal v Commissioner of Internal Revenue	[1953] USCA2 107	United States Court of Appeals, Second Circuit	United States	11 Mar 1953	WorldLII
Commissioner of Internal Revenue v Copley's Estate	194 F2d 364	United States Court of Appeals, Seventh Circuit	United States	26 Feb 1952	WorldLII		5
Seaboard Air Line Co v Bailey	190 F2d 812	United States Court of Appeals, Fifth Circuit	United States	9 Jul 1951	WorldLII		6
Carlton v Commissioner of Internal Revenue	190 F2d 183	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1951	WorldLII		1
Harris v Commissioner	340 US 106; 95 L Ed 111; 71 SCt 181	United States Supreme Court	United States	27 Nov 1950	WorldLII		55
Harris v Commissioner of Internal Revenue	[1949] USCA2 93	United States Court of Appeals, Second Circuit	United States	22 Dec 1949	WorldLII
Harris v Commissioner of Internal Revenue	178 F2d 861	United States Court of Appeals, Second Circuit	United States	2 Nov 1949	WorldLII		14

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Wemyss	324 US 303; 89 L Ed 958; 65 SCt 652	United States Supreme Court	United States	5 Mar 1945	WorldLII		38
"Need for a Court of Tax Appeals, The"	(1944) 57 Harvard Law Review 1153	Harvard Law Review	United States	circa 1944	HeinOnline / LexisNexis		5
"Plan for the Coordination of the Income, Estate, and Gift Tax Provisions with Respect to Trusts and Other Transfers, A"	(1942) 56 Harvard Law Review 337	Harvard Law Review	United States	circa 1942	HeinOnline / LexisNexis		2
"Correlation of Gift and Estate Taxes"	(1941) 55 Harvard Law Review 1	Harvard Law Review	United States	circa 1941	HeinOnline / LexisNexis		1
Commissioner of Internal Revenue v Prouty	(1940) 115 F2d 331		United States	circa 1940	Westlaw		9
Estate of Sanford v Commissioner	308 US 39; 84 L Ed 20; 60 SCt 51	United States Supreme Court	United States	4 Dec 1939	WorldLII		107
Taft v Commissioner	304 US 351; 82 L Ed 1393; 58 SCt 891	United States Supreme Court	United States	16 May 1938	WorldLII		23
Humes v United States	(1928) 276 US 487; 72 L Ed 667; 48 SCt 347	United States Supreme Court	United States	9 Apr 1928	WorldLII		22
324 US 888	324 US 888; 65 SCt 863	United States Supreme Court	United States	circa 1942	Westlaw		2
323 US 686; 65 SCt 40	323 US 686; 65 SCt 40	United States Supreme Court	United States	circa 1942	Westlaw		2
300 f 961	300 F 961			circa 1942			4
142 f2d 651	142 F2d 651		United States	circa 1942	Westlaw		3
133 ALR 977	133 ALR 977		Australia	circa 1942	LexisNexis AU		4
Henderson v Usher	125 Fla 709; 170 So 846		United States - Florida	circa 1942			5
121 f2d 129	121 F2d 129		United States	circa 1942	Westlaw		11
95 f2d 727	95 F2d 727		United States		Westlaw		4
Stubblefield v United States	79 Ct Cl 268; 6 FSupp 440		United States	circa 1942	Westlaw		1
79 Act 8	79 Act 8		United Kingdom	circa 1942			1
Merrill v Fahs, DC	51 FSupp 120		United States	circa 1942	Westlaw		1
Bristol v Commissioner	42 BTA 263		United States	circa 1942			1
19 f2d 126	19 F2d 126		United States	circa 1942	Westlaw		1
FSA; Smith v Hines	10 Fla 258		United States - Florida	circa 1942			1
North v Ringling	7 So2d 476; 149 Fla 739		United States	circa 1942			1
Wemyss v Commissioner	2 Tax Cas 876		United Kingdom	circa 1942			2
Jones v Commissioner	1 Tax Cas 1207		United Kingdom	circa 1942			1