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Estate Parshelsky v Commissioner of Internal Revenue   flag  3

303 F2d 14
United States Court of Appeals, Second Circuit
United States
3rd May, 1962

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rosenfeld v Commissioner of Internal Revenue 706 F2d 1277 United States Court of Appeals, Second Circuit United States 2 May 1983 WorldLII flag 5
Rafferty v Commissioner of Internal Revenue 452 F2d 767 United States Court of Appeals, First Circuit United States 6 Dec 1971 WorldLII flag 1
Commissioner of Internal Revenue v S Wilson M C 353 F2d 184 United States Court of Appeals, Ninth Circuit United States 3 Dec 1965 WorldLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Easson v Commissioner of Internal Revenue 294 F2d 653 United States Court of Appeals, Ninth Circuit United States 8 Sep 1961 WorldLII flag 12
Prassinos v District Director Immigration and Naturalization Service 289 F2d 490 United States Court of Appeals, Sixth Circuit United States 21 Mar 1961 WorldLII flag 14
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Diggs v Commissioner of Internal Revenue 281 F2d 326 United States Court of Appeals, Second Circuit United States 4 Dec 1959 WorldLII flag 11
Schmidt v Commissioner of Internal Revenue 272 F2d 423 United States Court of Appeals, Ninth Circuit United States 19 Nov 1959 WorldLII flag 13
Weller v Commissioner of Internal Revenue 270 F2d 294 United States Court of Appeals, Third Circuit United States 9 Sep 1959 WorldLII flag 25
Bondy v Commissioner of Internal Revenue [1959] USCA4 205 United States Court of Appeals, Fourth Circuit United States 5 Aug 1959 WorldLII flag 2
Bondy v Commissioner of Internal Revenue 269 F2d 463 United States Court of Appeals, Fourth Circuit United States 18 Jun 1959 WorldLII flag 4
"Mergers, Taxes, and Realism" (1957) 71 Harvard Law Review 254 Harvard Law Review United States circa 1957 HeinOnline / LexisNexis flag 3
Gilford v Commissioner of Internal Revenue 201 F2d 735 United States Court of Appeals, Second Circuit United States 14 Jan 1953 WorldLII flag 8
Riddlesbarger v Commissioner of Internal Revenue 200 F2d 165 United States Court of Appeals, Seventh Circuit United States 17 Nov 1952 WorldLII flag 2
Commissioner of Internal Revenue v Commissioner of Internal Revenue 197 F2d 864 United States Court of Appeals, Sixth Circuit United States 21 Jul 1952 WorldLII flag 2
Bazley v Commissioner 331 US 737; 91 L Ed 1782; 67 SCt 1489 United States Supreme Court United States 16 Jun 1947 WorldLII flag 36
Commissioner of Internal Revenue v Court Holding Co 324 US 331; 89 L Ed 981; 65 SCt 707 United States Supreme Court United States 12 Mar 1945 WorldLII flag 272
Gila Valley, G & N R Co v Lyon 203 US 465; 51 L Ed 276; 27 SCt 145 United States Supreme Court United States 10 Dec 1906 WorldLII flag 8
Bondy v Commissioner 369 F2d 463 United States circa 1945 Westlaw flag 1
364 US 908 364 US 908; 81 SCt 269; 5 L Ed 2d 223 United States Supreme Court United States circa 1945 Westlaw flag 27
Carnahan v United States 188 FSupp 461 United States circa 1945 Westlaw flag 2
Wilkins v United States 188 FSupp 91 United States circa 1945 Westlaw flag 2
Lewis v Commissioner 176 F2d 646 United States circa 1945 Westlaw flag 37
Survaunt v Commissioner of Internal Revenue 162 F2d 753 United States Westlaw flag 10
162 f2d 699 162 F2d 699 United States Westlaw flag 3
155 f2d 246 155 F2d 246 United States Westlaw flag 3
Bazley v Commissioner 155 F2d 237 United States Westlaw flag 11
Pinchot v Commissioner 113 F2d 718 United States Westlaw flag 10
Purpose' and Tax-Free Reorganization 61 Yale Law Journal 14 Yale Law Journal United States HeinOnline / Westlaw flag 2
Cohen, Surrey, Tarleau, and Warren, A Technical Revision of the Federal Income Tax Treatment of Corporate Distributions to Shareholders 52 Columbia Law Review 1 Columbia Law Review United States HeinOnline / LexisNexis flag 4
"Judicial Techniques in Combating Tax Avoidance" 51 Michigan Law Review 1021 Michigan Law Review United States HeinOnline / LexisNexis flag 3
43 Illinois Law Review 512 43 Illinois Law Review 512 Illinois Law Review United States HeinOnline flag 2
34 Tax Cas 946 34 Tax Cas 946 United Kingdom flag 2
Easson v Commissioner 33 Tax Cas 963 United Kingdom flag 3
Coady v Commissioner 33 Tax Cas 771 United Kingdom flag 12
Bondy v Commissioner 30 Tax Cas 1037 United Kingdom flag 2
Elek v Commissioner 30 Tax Cas 731 United Kingdom flag 4
Murrin v Commissioner 24 Tax Cas 502 United Kingdom flag 2
Farr v Commissioner 24 Tax Cas 350 United Kingdom flag 3
Lagreide v Commissioner 23 Tax Cas 508 United Kingdom flag 10
Spangler v Commissioner 18 Tax Cas 976 United Kingdom flag 5
Wolf Envelope Co v Commissioner 17 Tax Cas 471 United Kingdom flag 3
Keefe v Commissioner 15 Tax Cas 947 United Kingdom flag 2
Legislature Revision 14 Tax Law Review 1 Tax Law Review United States HeinOnline / Westlaw flag 2
10 Tax Cas 1080 10 Tax Cas 1080 United Kingdom flag 3
Hartzel v Commissioner 10 BTA 492 United States flag 1
9 Docket 26851 9 Docket 26851 United States - Pennsylvania flag 2
Mintz, Divisive Corporate Reorganizations, Split-Ups and Split-Offs 6 Tax Law Review 365 Tax Law Review United States HeinOnline / Westlaw flag 4
Adams v Commissioner 5 Tax Cas 351 United Kingdom flag 3
Bazley v Commissioner 4 Tax Cas 897 United Kingdom flag 3
3 Tax Law Review 225 3 Tax Law Review 225 Tax Law Review United States HeinOnline / Westlaw flag 2

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