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Propstra v United States   flag  19

680 F2d 1248
United States Court of Appeals, Ninth Circuit
United States
6th July, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rafael Arsenio S Dizon etc v Court of Tax Appeals, [2008] PHSC 302 Supreme Court of the Philippines Philippines 30 Apr 2008 AsianLII flag
Succession of McCord McCord III v Commissioner of Internal Revenue 461 F3d 614 United States Court of Appeals, Fifth Circuit United States 22 Aug 2006 WorldLII flag
Brown v United States 329 F3d 664 United States Court of Appeals, Ninth Circuit United States 1 May 2003 WorldLII flag 2
ELIZABETH O'NEAL SHANNON, Personal Representative, EMMET O'NEAL, II, Personal Representative, EMMET O'NEAL, III, Personal Representative, Plaintiffs, Counter-defendants, Appellants, v UNITED STATES OF AMERICA, Defendant, Counter-claimant, Appellee 258 F3d 1265 United States Court of Appeals, Eleventh Circuit United States 26 Jul 2001 WorldLII flag 2
Estate of Evelyn M McMorris, Deceased; Jerry D McMorris, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 243 F3d 1254 United States Court of Appeals, Tenth Circuit United States 20 Mar 2001 WorldLII flag 4
JAMES J MORRISSEY; ALAN S BERCUTT, CPA; DIANE FANTL, Co-executors of the Estate of Alice Friedlander Kaufman, Deceased, Petitioners-Appellants, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee 243 F3d 1145 United States Court of Appeals, Ninth Circuit United States 15 Mar 2001 WorldLII flag
Patricia M Adams, Plaintiffs-Appellants v United States of America, Defendant-Appellee 218 F3d 383 United States Court of Appeals, Fifth Circuit United States 5 Jul 2000 WorldLII flag 4
Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Commissioner of Internal Revenue, Petitioner-Appellant, v Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Respondent-Appellee 198 F3d 515 United States Court of Appeals, Fifth Circuit United States 15 Dec 1999 WorldLII flag 7
Estate of McClatchy v Commissioner of Internal Revenue 147 F3d 1089; 82 AFTR2d 98-5001 United States Court of Appeals, Ninth Circuit United States 26 Jun 1998 WorldLII flag 1
Eyler v Commissioner of Internal Revenue 88 F3d 445; 78 AFTR2d 96-5207 United States Court of Appeals, Seventh Circuit United States 2 Jul 1996 WorldLII flag 12
Estate of Bonner v United States 84 F3d 196; 77 AFTR2d 96-2369 United States Court of Appeals, Fifth Circuit United States 4 Jun 1996 WorldLII flag 11
Estate of Hoover v Commissioner of Internal Revenue 69 F3d 1044; 76 AFTR2d 95-7305 United States Court of Appeals, Tenth Circuit United States 1 Nov 1995 WorldLII flag
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
Estate of Watts v Commissioner of Internal Revenue 823 F2d 483; 60 AFTR2d 87-6117 United States Court of Appeals, Eleventh Circuit United States 4 Aug 1987 WorldLII flag 4
Brook Inc v Commissioner of Internal Revenue 799 F2d 833; 55 USLW 2134; 58 AFTR2d 86-5628 United States Court of Appeals, Second Circuit United States 21 Aug 1986 WorldLII flag 10
Storm Plastics Inc v United States 770 F2d 148; 56 AFTR2d 85-6618 United States Court of Appeals, Tenth Circuit United States 20 Aug 1985 WorldLII flag 3
Anselmo v Commissioner Internal Revenue 757 F2d 1208; 53 USLW 2531; 55 AFTR2d 85-1357 United States Court of Appeals, Eleventh Circuit United States 16 Apr 1985 WorldLII flag 10
Estate of Thompson v Commissioner of Internal Revenue 730 F2d 1071 United States Court of Appeals, Seventh Circuit United States 3 Apr 1984 WorldLII flag
Estate of Van Horne v Commissioner of Internal Revenue 720 F2d 1114 United States Court of Appeals, Ninth Circuit United States 22 Nov 1983 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ahmanson Foundation v United States 674 F2d 761 United States Court of Appeals, Ninth Circuit United States 16 Apr 1982 WorldLII flag 18
[1977-2] CB 319 [1977-2] CB 319 circa 1977 5
Pierson v United States 527 F2d 459 United States Court of Appeals, Ninth Circuit United States 4 Dec 1975 WorldLII flag 3
Commissioner v Idaho Power Co 418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397 United States Supreme Court United States 24 Jun 1974 WorldLII flag 50
Idaho Power Co v Commissioner of Internal Revenue 477 F2d 688 United States Court of Appeals, Ninth Circuit United States 30 Apr 1973 WorldLII flag 4
McMartin Industries Inc v P Vinal 441 F2d 1274 United States Court of Appeals, Eighth Circuit United States 26 Apr 1971 WorldLII flag 4
Macey's Jewelry Corporation v United States 387 F2d 70 United States Court of Appeals, Fifth Circuit United States 6 Dec 1967 WorldLII flag 8
United States v Simmons I v B 346 F2d 213 United States Court of Appeals, Fifth Circuit United States 27 May 1965 WorldLII flag 15
[1965-2] CB 370 [1965-2] CB 370 circa 1965 4
Gowetz v Commissioner of Internal Revenue 320 F2d 874 United States Court of Appeals, First Circuit United States 23 Jul 1963 WorldLII flag 4
United States v Eddy Brothers Inc 291 F2d 529 United States Court of Appeals, Eighth Circuit United States 27 Jun 1961 WorldLII flag 6
[1960-2] CB 272 [1960-2] CB 272 circa 1960 1
Commissioner of Internal Revenue v Estate a Shively E D 276 F2d 372 United States Court of Appeals, Second Circuit United States 3 Dec 1959 WorldLII flag 10
[1959-1] CB 237 [1959-1] CB 237; 59-60 SEC 5 circa 1959 14
Wolfsen v G Smyth 223 F2d 111 United States Court of Appeals, Ninth Circuit United States 25 May 1955 WorldLII flag 19
Smyth v Erickson H [1955] USCA9 253 United States Court of Appeals, Ninth Circuit United States 20 May 1955 WorldLII flag 1
Penn v Commissioner of Internal Revenue 219 F2d 18 United States Court of Appeals, Ninth Circuit United States 15 Jan 1955 WorldLII flag 8
Estate of Metcalf v Commissioner (1946) 7 Tax Cas 153 United Kingdom circa 1946 flag 4
(1945) 152 f2d 103 (1945) 152 F2d 103 United States circa 1945 Westlaw flag 3
Detroit Bank v United States 317 US 329; 87 L Ed 304; 63 SCt 297 United States Supreme Court United States 4 Jan 1943 WorldLII flag 43
Morgan v Commissioner 309 US 78; 84 L Ed 585; 60 SCt 424 United States Supreme Court United States 29 Jan 1940 WorldLII flag 169
Ithaca Trust Co v United States 279 US 151; 73 L Ed 647; 49 SCt 291 United States Supreme Court United States 8 Apr 1929 WorldLII flag 110
Estate of Bright v United States 658 F2d 999 United States circa 1959 Westlaw flag 19
492 f2d 796 492 F2d 796 United States circa 1959 Westlaw flag 6
Rothgery v United States 475 F2d 591 United States circa 1959 Westlaw flag 3
Jones v United States 424 FSupp 236 United States Westlaw flag 2
Fifth Ave Co v Finn 328 US 838; 66 SCt 1013; 90 L Ed 1614 United States Supreme Court United States Westlaw flag 13
McCann v Leibell 299 US 603; 81 L Ed 444; 57 SCt 233 United States Supreme Court United States Westlaw flag 12
Jacobs v Lucas 280 US 603; 280 US 549; 50 SCt 85; 74 L Ed 647 United States Supreme Court United States Westlaw flag 9
Russell v United States 260 FSupp 493 United States circa 1959 Westlaw flag 5
Estate of Nathan (Hamburger v CIR) 166 F2d 422 United States circa 1959 Westlaw flag 7
Winer v United States 153 FSupp 941 United States circa 1959 Westlaw flag 7
Greer v Goesling 97 P2d 218; 54 Ariz 488 United States circa 1959 flag 1
95 f2d 1006 95 F2d 1006 United States circa 1959 Westlaw flag 1
Commissioner v Kelly's Estate 84 F2d 958 United States circa 1959 Westlaw flag 3
Commissioner v Strauss 77 F2d 401 United States circa 1959 Westlaw flag 7
Estate of Lee v Commissioner 69 Tax Cas 860 United Kingdom circa 1959 flag 2
Estate of Robinson v Commissioner 69 Tax Cas 222 United Kingdom circa 1959 flag 2
Estate of Quintard v Commissioner 62 Tax Cas 317 United Kingdom circa 1959 flag 4
Estate of Hagmann v Commissioner 60 Tax Cas 465 United Kingdom flag 6
Estate of Lester v Commissioner 57 Tax Cas 503 United Kingdom flag 4
Cutbirth v United States 38 AFTR2d 76-6271 United States flag 1
Dattel v United States 37 AFTR2d 75-1525 United States flag 1
Jacobs v Commissioner 34 F2d 233 United States Westlaw flag 11
John Jacobs v Commissioner 34 BTA 594 United States flag 1
16 Ariz App 147 16 Ariz App 147; 492 P2d 27 United States - Arizona flag 2
Palmquist, The Estate Tax Deductibility of Unenforced Claims Against a Decedent's Estate 11 Gonzaga Law Review 707 Gonzaga Law Review United States HeinOnline / LexisNexis flag 3
Blackburn v United States 6 AFTR2d 60-6146 United States flag 1
Estate of DuVal v Commissioner 4 Tax Cas 722 United Kingdom flag 1
Comment, Estate and Income Tax: Claims Against the Estate and Events Subsequent to Date of Death 22 University of California at Los Angeles Law Review 654

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