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Harris v Commissioner   flag  55

340 US 106; 95 L Ed 111; 71 SCt 181
United States Supreme Court
United States
27th November, 1950

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Bob Jones University v United States 461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157 United States Supreme Court United States 24 May 1983 WorldLII flag 174
Parker v Ellis 362 US 574; 4 L Ed 2d 963; 80 SCt 909 United States Supreme Court United States 16 May 1960 WorldLII flag 100
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 flag 53
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
McMurtry v Commissioner 203 F2d 659 United States Court of Appeals, First Circuit United States 13 Apr 1953 WorldLII flag 19
Rosenthal v Commissioner of Internal Revenue 205 F2d 505 United States Court of Appeals, Second Circuit United States 24 Jun 1953 WorldLII flag 17
Newman v Commissioner of Internal Revenue 222 F2d 131 United States Court of Appeals, Ninth Circuit United States 29 Apr 1955 WorldLII flag 14
Commissioner of Internal Revenue v Siegel (1957) 250 F2d 339 United States Court of Appeals, Ninth Circuit United States 6 Nov 1957 WorldLII flag 11
Galt v Commissioner of Internal Revenue 216 F2d 41 United States Court of Appeals, Seventh Circuit United States 23 Jun 1954 WorldLII flag 11
Venable v Meyers 500 F2d 1215 United States Court of Appeals, Ninth Circuit United States 16 Jul 1974 WorldLII flag 10
Hardenbergh v Commissioner of Internal Revenue 198 F2d 63 United States Court of Appeals, Eighth Circuit United States 13 Oct 1952 WorldLII flag 8
Pulliam v Commissioner of Internal Revenue 329 F2d 97 United States Court of Appeals, Tenth Circuit United States 15 Apr 1964 WorldLII flag 7
Commissioner of Internal Revenue v Estate M Nelson M 396 F2d 519 United States Court of Appeals, Second Circuit United States 14 May 1968 WorldLII flag 6
Fidler v Commissioner of Internal Revenue 231 F2d 138 United States Court of Appeals, Ninth Circuit United States 30 Jan 1956 WorldLII flag 6
Hollander v United States 248 F2d 247 United States Court of Appeals, Second Circuit United States 17 May 1957 WorldLII flag 5
Commissioner of Internal Revenue v Estate C Watson 216 F2d 941 United States Court of Appeals, Second Circuit United States 13 Oct 1954 WorldLII flag 5
Commissioner of Internal Revenue v Copley's Estate 194 F2d 364 United States Court of Appeals, Seventh Circuit United States 26 Feb 1952 WorldLII flag 5
Estate of Ha True Ha III v Commissioner of Internal Revenue 390 F3d 1210 United States Court of Appeals, Tenth Circuit United States 2 Dec 2004 WorldLII flag 4
Estate of Herrmann v Commissioner of Internal Revenue 85 F3d 1032; 65 USLW 2008; 77 AFTR2d 96-2500 United States Court of Appeals, Second Circuit United States 11 Jun 1996 WorldLII flag 4
Gowetz v Commissioner of Internal Revenue 320 F2d 874 United States Court of Appeals, First Circuit United States 23 Jul 1963 WorldLII flag 4
Estate of Du Pont v Commissioner of Internal Revenue 233 F2d 210 United States Court of Appeals, Third Circuit United States 19 Apr 1956 WorldLII flag 4
Commissioner of Internal Revenue v Blum 187 F2d 177 United States Court of Appeals, Seventh Circuit United States 9 Feb 1951 WorldLII flag 4
Commissioners of Highways of Towns of Annawan v United States 653 F2d 292 United States Court of Appeals, Seventh Circuit United States 7 Jul 1981 WorldLII flag 3
Joslin v Commissioner of Internal Revenue 424 F2d 1223 United States Court of Appeals, Seventh Circuit United States 17 Apr 1970 WorldLII flag 3
Estate Hartshorne Hartshorne v Commissioner of Internal Revenue 402 F2d 592 United States Court of Appeals, Second Circuit United States 28 Oct 1968 WorldLII flag 3
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 flag 3
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
Kirschling v United States 746 F2d 512 United States Court of Appeals, Ninth Circuit United States 29 Oct 1984 WorldLII flag 2
Natchez v United States 705 F2d 671 United States Court of Appeals, Second Circuit United States 15 Apr 1983 WorldLII flag 2
Estate Spicknall v Commissioner of Internal Revenue 285 F2d 561 United States Court of Appeals, Eighth Circuit United States 11 Jan 1961 WorldLII flag 2
Chase National Bank of the City of New York v Commissioner of Internal Revenue 225 F2d 621 United States Court of Appeals, Eighth Circuit United States 16 Sep 1955 WorldLII flag 2
In Re: Boston Regional Medical Center, Inc 291 F3d 111 United States Court of Appeals, Eleventh Circuit United States 28 Feb 2002 WorldLII flag 1
Autin v Commissioner Internal Revenue 109 F3d 231; 79 AFTR2d 97-1773 United States Court of Appeals, Fifth Circuit United States 4 Apr 1997 WorldLII flag 1
Abrams v United States 797 F2d 100; 58 AFTR2d 86-6351 United States Court of Appeals, Second Circuit United States 4 Aug 1986 WorldLII flag 1
Estate Iversen Pittsburgh National Bank v Commissioner of Internal Revenue 552 F2d 977 United States Court of Appeals, Third Circuit United States 14 Mar 1977 WorldLII flag 1
Gray v United States 541 F2d 228 United States Court of Appeals, Ninth Circuit United States 12 Oct 1976 WorldLII flag 1
Stern v United States 436 F2d 1327 United States Court of Appeals, Fifth Circuit United States 1 Mar 1971 WorldLII flag 1
First National Bank of Amarillo v United States 422 F2d 1385 United States Court of Appeals, Tenth Circuit United States 16 Mar 1970 WorldLII flag 1
Hollander v United States [1957] USCA2 510 United States Court of Appeals, Second Circuit United States 1 Oct 1957 WorldLII flag 1
Commissioner of Internal Revenue v Blum [1951] USCA7 74 United States Court of Appeals, Seventh Circuit United States 21 Mar 1951 WorldLII flag 1
Padgett v R Nicholson 473 F3d 1364 United States Court of Appeals, Federal Circuit United States 5 Jan 2007 WorldLII flag
Spirtos Spirtos v Moreno 56 F3d 1007 United States Court of Appeals, Ninth Circuit United States 24 May 1995 WorldLII flag
Carson v Commissioner of Internal Revenue 641 F2d 864 United States Court of Appeals, Tenth Circuit United States 2 Mar 1981 WorldLII flag
Stern v United States [1971] USCA5 96 United States Court of Appeals, Fifth Circuit United States 22 Jan 1971 WorldLII flag
Estate Hartshorne Hartshorne v Commissioner of Internal Revenue [1968] USCA2 517 United States Court of Appeals, Second Circuit United States 19 Sep 1968 WorldLII flag
Commissioner of Internal Revenue v Estate M Nelson M [1968] USCA2 433 United States Court of Appeals, Second Circuit United States 25 Jun 1968 WorldLII flag
Pulliam v Commissioner of Internal Revenue [1964] USCA10 63 United States Court of Appeals, Tenth Circuit United States 16 Mar 1964 WorldLII flag
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 flag
Estate of Du Pont v Commissioner of Internal Revenue [1956] USCA3 159 United States Court of Appeals, Third Circuit United States 16 May 1956 WorldLII flag
Chase National Bank of the City of New York v Commissioner of Internal Revenue [1955] USCA8 183 United States Court of Appeals, Eighth Circuit United States 10 Oct 1955 WorldLII flag
Commissioner of Internal Revenue v Estate C Watson [1954] USCA2 378 United States Court of Appeals, Second Circuit United States 8 Nov 1954 WorldLII flag
Galt v Commissioner of Internal Revenue [1954] USCA7 171 United States Court of Appeals, Seventh Circuit United States 11 Oct 1954 WorldLII flag
Rosenthal v Commissioner of Internal Revenue [1953] USCA2 107 United States Court of Appeals, Second Circuit United States 11 Mar 1953 WorldLII flag
Hardenbergh v Commissioner of Internal Revenue [1952] USCA8 108 United States Court of Appeals, Eighth Circuit United States 24 Jun 1952 WorldLII flag
Commissioner of Internal Revenue v Patino [1950] USCA4 299 United States Court of Appeals, Fourth Circuit United States 30 Dec 1950 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Mobley v Mobley, TexCivApp 221 SW 2d 565 US 1
192 Ne 668 192 NE 668 United States flag 1
Mendelson v Mendelson 173 NE 615; 123 Ohio St 11 United States - Ohio flag 1
Allen v Allen 162 P2d 193; 196 Okla 36 United States flag 1
Hertz v Hertz 161 NW 402; 136 Minn 188 United States flag 1
McWilliams v McWilliams 132 P2d 966; 110 Colo 173 United States flag 1
Holahan v Holahan, Sup 77 NYS2d 339 United States - New York flag 1
Coe v Coe, Me 71 A2d 514 United States flag 1
63 Harvard Law Review 337 63 Harvard Law Review 337 Harvard Law Review United States HeinOnline / LexisNexis flag 1
Corbin v Mathews 19 A2d 633; 129 NJEq 549 United States flag 1
10 Tax Cas 741 10 Tax Cas 741 United Kingdom flag 1
Heinsohn v Chandler 2 A2d 120; 23 Del Ch 114 United States flag 1
Padgett v R Nicholson 473 F3d 1364 United States Court of Appeals, Federal Circuit United States 5 Jan 2007 WorldLII flag
Spirtos Spirtos v Moreno 56 F3d 1007 United States Court of Appeals, Ninth Circuit United States 24 May 1995 WorldLII flag
Carson v Commissioner of Internal Revenue 641 F2d 864 United States Court of Appeals, Tenth Circuit United States 2 Mar 1981 WorldLII flag
Stern v United States [1971] USCA5 96 United States Court of Appeals, Fifth Circuit United States 22 Jan 1971 WorldLII flag
Estate Hartshorne Hartshorne v Commissioner of Internal Revenue [1968] USCA2 517 United States Court of Appeals, Second Circuit United States 19 Sep 1968 WorldLII flag
Commissioner of Internal Revenue v Estate M Nelson M [1968] USCA2 433 United States Court of Appeals, Second Circuit United States 25 Jun 1968 WorldLII flag
Pulliam v Commissioner of Internal Revenue [1964] USCA10 63 United States Court of Appeals, Tenth Circuit United States 16 Mar 1964 WorldLII flag
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 flag
Estate of Du Pont v Commissioner of Internal Revenue [1956] USCA3 159 United States Court of Appeals, Third Circuit United States 16 May 1956 WorldLII flag
Chase National Bank of the City of New York v Commissioner of Internal Revenue [1955] USCA8 183 United States Court of Appeals, Eighth Circuit United States 10 Oct 1955 WorldLII flag
Commissioner of Internal Revenue v Estate C Watson [1954] USCA2 378 United States Court of Appeals, Second Circuit United States 8 Nov 1954 WorldLII flag
Galt v Commissioner of Internal Revenue [1954] USCA7 171 United States Court of Appeals, Seventh Circuit United States 11 Oct 1954 WorldLII flag
Rosenthal v Commissioner of Internal Revenue [1953] USCA2 107 United States Court of Appeals, Second Circuit United States 11 Mar 1953 WorldLII flag
Hardenbergh v Commissioner of Internal Revenue [1952] USCA8 108 United States Court of Appeals, Eighth Circuit United States 24 Jun 1952 WorldLII flag
Commissioner of Internal Revenue v Patino [1950] USCA4 299 United States Court of Appeals, Fourth Circuit United States 30 Dec 1950 WorldLII flag

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