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Lincoln Rochester Trust Co v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Lincoln Rochester Trust Co v T McGowan	[1954] USCA2 294	United States Court of Appeals, Second Circuit	United States	16 Jun 1954	WorldLII		2
Salisbury v United States	[1967] USCA2 286	United States Court of Appeals, Second Circuit	United States	8 May 1967	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Henslee v Union Planters Bank	(1949) 335 US 595; 69 SCt 290; 93 L Ed 259; 93 L Ed 2d 259	United States Supreme Court	United States	3 Jan 1949	WorldLII		71
Merchants National Bank of Boston v Commissioner	320 US 256; 88 L Ed 35; 64 SCt 108	United States Supreme Court	United States	15 Nov 1943	WorldLII		67
Berry v Kuhl	174 F2d 565		United States	circa 1943	Westlaw		14
Hartford-Connecticut Trust Co v Eaton	36 F2d 710		United States	circa 1943	Westlaw		12
Lincoln Rochester Trust Co v Commissioner of Internal Revenue	181 F2d 424	United States Court of Appeals, Second Circuit	United States	5 Apr 1950	WorldLII		11
(1928) 24 f2d 186	(1928) 24 F2d 186		United States	circa 1928	Westlaw		6
Holden v Strong	116 NY 471; 22 NE 960		United States - New York	circa 1950			6
Thus In re Martin's Will	269 NY 305; 199 NE 491		United States - New York	circa 1950			5
150 f2d 1019	150 F2d 1019		United States	circa 1950	Westlaw		3
6 Tax Cas 944	6 Tax Cas 944		United Kingdom	circa 1950			3
Estate of Schoonmaker v Commissioner	6 Tax Cas 404		United Kingdom	circa 1950			3
4 Tax Cas 678	4 Tax Cas 678		United Kingdom	circa 1950			3
Lincoln Rochester Trust Co v T McGowan	[1954] USCA2 294	United States Court of Appeals, Second Circuit	United States	16 Jun 1954	WorldLII		2
193 Docket 21577	193 Docket 21577		United States - Pennsylvania	circa 1954			2
Rezzemini v Brooks	140 NE 237; 236 NY 184		United States	circa 1954			2
31 Nys2d 482	31 NYS2d 482		United States - New York	circa 1954			2
11 Tax Cas 857	11 Tax Cas 857		United Kingdom	circa 1954			2
6 Tax Cas 241	6 Tax Cas 241		United Kingdom				2
5 Tax Cas 1289	5 Tax Cas 1289		United Kingdom	circa 1954			2
Salisbury v United States	[1967] USCA2 286	United States Court of Appeals, Second Circuit	United States	8 May 1967	WorldLII		1
5 Tax Cas 1114	5 Tax Cas 1114		United Kingdom	circa 1967			1