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Estate Smith v Commissioner of Internal Revenue     16

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Carlson Carlson v United States	126 F3d 915; 80 AFTR2d 97-6558	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1997	WorldLII		11
Cole v G Neaf G	334 F2d 326	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1964	WorldLII		16
Demirjian v Commissioner of Internal Revenue	457 F2d 1	United States Court of Appeals, Third Circuit	United States	7 Mar 1972	WorldLII		6
Elot Raffety Farms Inc v United States	511 F2d 1234	United States Court of Appeals, Eighth Circuit	United States	20 Mar 1975	WorldLII		3
Estate Geiger v Commissioner of Internal Revenue	[1965] USCA8 236	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1965	WorldLII
Estate Geiger v Commissioner of Internal Revenue	352 F2d 221	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1966	WorldLII		11
Estate Kahn v Commissioner of Internal Revenue	499 F2d 1186	United States Court of Appeals, Second Circuit	United States	17 Jun 1974	WorldLII		2
Estate Sheaffer II v Commissioner of Internal Revenue	[1963] USCA8 48	United States Court of Appeals, Eighth Circuit	United States	13 Feb 1963	WorldLII
Estate Sheaffer II v Commissioner of Internal Revenue	313 F2d 738	United States Court of Appeals, Eighth Circuit	United States	6 Mar 1963	WorldLII		8
Fearing v Commissioner of Internal Revenue	315 F2d 495	United States Court of Appeals, Eighth Circuit	United States	4 Apr 1963	WorldLII		10
Haag v Commissioner of Internal Revenue	334 F2d 351	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1964	WorldLII		5
Municipal Bond Corporation v Commissioner of Internal Revenue	382 F2d 184	United States Court of Appeals, Eighth Circuit	United States	1 Sep 1967	WorldLII		3
Pounds v United States	372 F2d 342	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1967	WorldLII		5
Smith v Commissioner of Internal Revenue	608 F2d 321	United States Court of Appeals, Eighth Circuit	United States	7 Nov 1979	WorldLII		4
Vestal v United States	498 F2d 487	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1974	WorldLII
Worthen Bank Trust Co v Franklin Life Insurance Co	370 F2d 97	United States Court of Appeals, Eighth Circuit	United States	28 Dec 1966	WorldLII		5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A A Lewis & Co v Commissioner	301 US 385; 81 L Ed 1174; 57 SCt 799	United States Supreme Court	United States	17 May 1937	WorldLII		4
American Metal Products Corporation v Commissioner of Internal Revenue	287 F2d 860	United States Court of Appeals, Eighth Circuit	United States	29 Mar 1961	WorldLII		9
Arc Realty Co v Commissioner of Internal Revenue	295 F2d 98	United States Court of Appeals, Eighth Circuit	United States	17 Oct 1961	WorldLII		23
Bartholomew v Commissioner of Internal Revenue	186 F2d 315	United States Court of Appeals, Eighth Circuit	United States	23 Jan 1951	WorldLII		2
Beck Chemical Equipment Corporation v Commissioner of Internal Revenue	27 Tax Cas 840		United Kingdom				5
Burk-Waggoner Oil Ass'n v Hopkins	269 US 110; 70 L Ed 183; 46 SCt 48	United States Supreme Court	United States	16 Nov 1925	WorldLII		22
Cleveland v Commissioner of Internal Revenue	297 F2d 169	United States Court of Appeals, Fourth Circuit	United States	7 Dec 1961	WorldLII		8
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		272
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII		241
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		787
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
Cooper v Commissioner of Internal Revenue	262 F2d 530	United States Court of Appeals, Tenth Circuit	United States	28 Nov 1958	WorldLII		5
Craig M Smith v Commissioner	33 Tax Cas 465		United Kingdom				2
Crown Iron Works Co v Commissioner of Internal Revenue	245 F2d 357	United States Court of Appeals, Eighth Circuit	United States	24 Jun 1957	WorldLII		19
Equitable Trust Co v Magruder, DMd	37 FSupp 711		United States	circa 1957	Westlaw		1
Guaranty Employees Association v United States	241 F2d 565	United States Court of Appeals, Fifth Circuit	United States	18 Jan 1957	WorldLII		1
Heil Beauty Supplies v Commissioner of Internal Revenue	199 F2d 193	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1952	WorldLII		25
Helvering v Coleman-Gilbert Associates	296 US 369; 80 L Ed 278; 56 SCt 285	United States Supreme Court	United States	16 Dec 1935	WorldLII		14
Helvering v Combs	296 US 365; 80 L Ed 275; 56 SCt 287	United States Supreme Court	United States	16 Dec 1935	WorldLII		6
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII		33
Kemper v Commissioner of Internal Revenue	269 F2d 184	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1959	WorldLII		12
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		7
Manhattan General Equipment Co v Commissioner	297 US 129; 80 L Ed 528; 56 SCt 397	United States Supreme Court	United States	3 Feb 1936	WorldLII		117
Meier v Commissioner of Internal Revenue	199 F2d 392	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1952	WorldLII		13
Morrissey v Commissioner	296 US 344; 80 L Ed 263; 56 SCt 289	United States Supreme Court	United States	16 Dec 1935	WorldLII		62
Nee v Main Street Bank	174 F2d 425		United States	circa 1952	Westlaw		7
Nelson v Seaboard Surety Co	269 F2d 882	United States Court of Appeals, Eighth Circuit	United States	3 Sep 1959	WorldLII		17
Reynolds v Hill	184 F2d 294	United States Court of Appeals, Eighth Circuit	United States	11 Sep 1950	WorldLII		5
Schoenberg v Commissioner of Internal Revenue	302 F2d 416	United States Court of Appeals, Eighth Circuit	United States	24 Apr 1962	WorldLII		27
Swanson v Commissioner	296 US 362; 80 L Ed 273; 56 SCt 283	United States Supreme Court	United States	16 Dec 1935	WorldLII		8
United States v Cumberland Public Service Co	338 US 451; 94 L Ed 251; 70 SCt 280	United States Supreme Court	United States	9 Jan 1950	WorldLII		99
United States v L Steck D	295 F2d 682	United States Court of Appeals, Tenth Circuit	United States	18 Oct 1961	WorldLII		3
Van Keppel Co v Commissioner of Internal Revenue	295 F2d 767	United States Court of Appeals, Eighth Circuit	United States	30 Nov 1961	WorldLII		7
33 Tax Cas 481	33 Tax Cas 481		United Kingdom	circa 1961			1
99 f2d 478	99 F2d 478		United States	circa 1961	Westlaw		2
101 f2d 924	101 F2d 924		United States	circa 1961	Westlaw		1
186 f2d 318	186 F2d 318		United States	circa 1961	Westlaw		1
296 US 354-356	296 US 354-356; 56 SCt 294	United States Supreme Court	United States	circa 1961	Westlaw		2
327 US 286-287	327 US 286-287; 66 SCt 535	United States Supreme Court	United States	circa 1961	Westlaw		4
327 US 288	327 US 288; 66 SCt 536	United States Supreme Court	United States	circa 1961	Westlaw		1
337 US 742-743; 69 SCt 1214	337 US 742-743; 69 SCt 1214	United States Supreme Court	United States	circa 1961	Westlaw		1
338 US 456	338 US 456; 70 SCt 282	United States Supreme Court	United States	circa 1961	Westlaw		1