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Commissioner of Internal Revenue v Copley's Estate     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		1
Irvine v United States	981 F2d 991; 61 USLW 2418; 71 AFTR2d 93-2145	United States Court of Appeals, Eighth Circuit	United States	28 Dec 1992	WorldLII		1
Irvine v United States	936 F2d 343	United States Court of Appeals, Eighth Circuit	United States	20 Sep 1991	WorldLII		2
Rosenthal v Commissioner of Internal Revenue	205 F2d 505	United States Court of Appeals, Second Circuit	United States	24 Jun 1953	WorldLII		17
Rosenthal v Commissioner of Internal Revenue	[1953] USCA2 107	United States Court of Appeals, Second Circuit	United States	11 Mar 1953	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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	178 F2d 861	United States Court of Appeals, Second Circuit	United States	2 Nov 1949	WorldLII		14
Merrill v Fahs	324 US 308; 89 L Ed 963; 65 SCt 655	United States Supreme Court	United States	26 Mar 1945	WorldLII		24
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
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
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
Burnet v Guggenheim	288 US 280; 77 L Ed 748; 53 SCt 369	United States Supreme Court	United States	6 Feb 1933	WorldLII		58
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States		Westlaw		139
65 SCt 656; 89 l Ed 963	65 SCt 656; 89 L Ed 963	United States Supreme Court	United States		Westlaw		1
58 SCt 82	58 SCt 82		United States		Westlaw		6
Estate of Copley v CIR	15 Tax Cas 17		United Kingdom				2