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Diedrich v Commissioner of Internal Revenue   flag  2

643 F2d 499
United States Court of Appeals, Eighth Circuit
United States
27th March, 1981

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Diedrich v Commissioner 457 US 191; 102 SCt 2414; 72 L Ed 2d 777 United States Supreme Court United States 15 Jun 1982 WorldLII flag 18
Estate of Sachs v Commissioner of Internal Revenue 856 F2d 1158; 62 AFTR2d 88-6000 United States Court of Appeals, Eighth Circuit United States 15 Sep 1988 WorldLII flag 7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Diedrich v Commissioner 457 US 191; 102 SCt 2414; 72 L Ed 2d 777 United States Supreme Court United States 15 Jun 1982 WorldLII flag 18
Union Tank Car Co v United States ex rel Mosher Steel Co 394 US 1014; 23 L Ed 2d 40; 89 SCt 1632 United States Supreme Court United States circa 1982 Westlaw flag 18
Process Equipment Engineering Co v Tennessee Eastman Co 419 US 1040; 42 L Ed 2d 317; 95 SCt 527 United States Supreme Court United States Westlaw flag 15
Malone v United States 455 F2d 502 United States Court of Appeals, Fifth Circuit United States 28 Jan 1972 WorldLII flag 13
Simon v Commissioner of Internal Revenue 285 F2d 422 United States Court of Appeals, Third Circuit United States 25 Jan 1961 WorldLII flag 12
Turner v Commissioner 49 Tax Cas 356 United Kingdom circa 1961 flag 10
Commissioner of Internal Revenue v Turner 410 F2d 752 United States Court of Appeals, Sixth Circuit United States 15 May 1969 WorldLII flag 9
469 f2d 694 469 F2d 694 United States circa 1969 Westlaw flag 8
Estate of Sachs v Commissioner of Internal Revenue 856 F2d 1158; 62 AFTR2d 88-6000 United States Court of Appeals, Eighth Circuit United States 15 Sep 1988 WorldLII flag 7
Malone v United States 326 FSupp 106 United States circa 1988 Westlaw flag 7
Johnson v Commissioner of Internal Revenue 495 F2d 1079 United States Court of Appeals, Sixth Circuit United States 9 Apr 1974 WorldLII flag 6
"Exploring the Outer Boundaries of the Crane Doctrine; An Imaginary Supreme Court Opinion," 21 Tax Law Review 159 Tax Law Review United States circa 1988 HeinOnline / Westlaw flag 6
Hirst v Commissioner of Internal Revenue 572 F2d 427 United States Court of Appeals, Fourth Circuit United States 4 Jan 1978 WorldLII flag 5
Johnson v Commissioner 59 Tax Cas 791 United Kingdom circa 1988 flag 5
"Tax Shelters, Nonrecourse Debt, and the Crane Case" 33 Tax Law Review 277 Tax Law Review United States circa 1988 HeinOnline / Westlaw flag 5
Estate Levine v Commissioner of Internal Revenue 634 F2d 12 United States Court of Appeals, Second Circuit United States 10 Jul 1980 WorldLII flag 4
Gulf Inland Corporation v United States 570 F2d 1277 United States Court of Appeals, Fifth Circuit United States 7 Apr 1978 WorldLII flag 4
First National Industries Inc v Commissioner of Internal Revenue 404 F2d 1182 United States Court of Appeals, Sixth Circuit United States 26 Dec 1968 WorldLII flag 4
Simon v Commissioner (1959) 32 Tax Cas 935 United Kingdom circa 1959 flag 4
Hirst v Commissioner 63 Tax Cas 307 United Kingdom circa 1988 flag 4
Krause v Commissioner 56 Tax Cas 1242 United Kingdom circa 1988 flag 4
[1971-1] CB 275 [1971-1] CB 275 circa 1971 3
118 University of Pennsylvania Law Review 69 118 University of Pennsylvania Law Review 69 University of Pennsylvania Law Review United States circa 1988 HeinOnline / LexisNexis flag 3
Estate of Levine v Commissioner 72 Tax Cas 780 United Kingdom circa 1988 flag 3
Harrison v Commissioner 17 Tax Cas 1350 United Kingdom circa 1988 flag 3
[1971-2] CB 4 [1971-2] CB 4 circa 1971 2
Bradford v Commissioner 70 Tax Cas 584 United Kingdom flag 2
Estate of Henry v Commissioner 69 Tax Cas 665 United Kingdom flag 2
Federal Income Tax-Income Taxation of Net Gifts After Hirst v Commissioner 32 Rutgers Law Review 389 Rutgers Law Review United States circa 1988 HeinOnline / LexisNexis flag 2
Evangelista v Commissioner of Internal Revenue 629 F2d 1218 United States Court of Appeals, Seventh Circuit United States 12 Aug 1980 WorldLII flag 1
[1952-2] CB 2 [1952-2] CB 2 circa 1952 1
63 Cornell Law Review 1074 63 Cornell Law Review 1074 Cornell Law Review United States circa 1988 HeinOnline / LexisNexis flag 1

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