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Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
Edward Rollert Residuary Trust Genesee Merchants Bank and Trust Co v Commissioner of Internal Revenue |
752 F2d 1128; |
United States Court of Appeals, Sixth Circuit | United States | 16 Jan 1985 | WorldLII |
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Estate of Peterson v Commissioner of Internal Revenue | 667 F2d 675 | United States Court of Appeals, Eighth Circuit | United States | 17 Dec 1981 | WorldLII |
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Claiborne W/w/a v United States | 648 F2d 448 | United States Court of Appeals, Sixth Circuit | United States | 8 Jun 1981 | WorldLII |
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Legislation Name | Provision |
Income Tax Regulations (WA) | s1 |
Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
Estate of Peterson v Commissioner of Internal Revenue | 667 F2d 675 | United States Court of Appeals, Eighth Circuit | United States | 17 Dec 1981 | WorldLII |
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Claiborne W/w/a v United States | 648 F2d 448 | United States Court of Appeals, Sixth Circuit | United States | 8 Jun 1981 | WorldLII |
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Trust Co of Georgia v C Ross | 392 F2d 694 | United States Court of Appeals, Fifth Circuit | United States | 20 Dec 1967 | WorldLII |
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Helvering v Estate of Enright |
312 US 636; |
United States Supreme Court | United States | 31 Mar 1941 | WorldLII |
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