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Higgs' Estate v Commissioner of Internal Revenue     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gray v United States	[1969] USCA3 263	United States Court of Appeals, Third Circuit	United States	5 May 1969	WorldLII
Gray v United States	410 F2d 1094	United States Court of Appeals, Third Circuit	United States	17 Dec 1968	WorldLII		3
Estate Garber v Commissioner of Internal Revenue	[1959] USCA3 288	United States Court of Appeals, Third Circuit	United States	16 Oct 1959	WorldLII
Estate Garber v Commissioner of Internal Revenue	271 F2d 97	United States Court of Appeals, Third Circuit	United States	2 Jun 1959	WorldLII		6
Estate McNichol v Commissioner of Internal Revenue	265 F2d 667	United States Court of Appeals, Third Circuit	United States	17 Apr 1959	WorldLII		8
Estate McNichol v Commissioner of Internal Revenue	[1959] USCA3 41	United States Court of Appeals, Third Circuit	United States	5 Feb 1959	WorldLII		3
Forster v E J Sauber	249 F2d 379	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1957	WorldLII
Glenn v Hanner	212 F2d 483	United States Court of Appeals, Sixth Circuit	United States	21 Apr 1954	WorldLII		4
Commissioner of Internal Revenue v Twogood's Estate	194 F2d 627	United States Court of Appeals, Second Circuit	United States	25 Feb 1952	WorldLII		7
Commissioner of Internal Revenue v Twogood's Estate	[1952] USCA2 19	United States Court of Appeals, Second Circuit	United States	9 Jan 1952	WorldLII
Higgs' Estate v Commissioner of Internal Revenue	[1950] USCA3 255	United States Court of Appeals, Third Circuit	United States	28 Sep 1950	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		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		73
Estate of Pruyn v Commissioner	(1949) 12 Tax Cas 754		United Kingdom	circa 1949			2
(1944) 146 f2d 388	(1944) 146 F2d 388		United States	circa 1944	Westlaw		2
Mearkle's Estate v Commissioner of Internal Revenue	(1942) 129 F2d 386		United States	circa 1942	Westlaw		12
Commissioner v Clise	(1941) 122 F2d 998		United States	circa 1941	Westlaw		9
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
May v Heiner	281 US 238; 74 L Ed 826; 50 SCt 286	United States Supreme Court	United States	14 Apr 1930	WorldLII		47
315 US 821	315 US 821; 86 L Ed 1218; 62 SCt 914	United States Supreme Court	United States	circa 1942	Westlaw		5
314 US 634	314 US 634; 62 SCt 67; 86 L Ed 509	United States Supreme Court	United States	circa 1942	Westlaw		6
290 US 641	290 US 641; 78 L Ed 557; 54 SCt 60	United States Supreme Court	United States	circa 1942	Westlaw		11
Commissioner v Wilder's Estate	118 F2d 281		United States	circa 1942	Westlaw		6
Brown v Routzahn	63 F2d 914		United States	circa 1942	Westlaw		13
12 Tax Cas 280	12 Tax Cas 280		United Kingdom	circa 1942			4
Jones v Commissioner	2 Tax Cas 924		United Kingdom	circa 1942			6