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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
United States v Vallez | 720 F2d 681 | United States Court of Appeals, Seventh Circuit | United States | 2 Sep 1983 | WorldLII |
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Propstra v United States | 680 F2d 1248 | United States Court of Appeals, Ninth Circuit | United States | 6 Jul 1982 | WorldLII |
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Gowetz v Commissioner of Internal Revenue | 320 F2d 874 | United States Court of Appeals, First Circuit | United States | 23 Jul 1963 | WorldLII |
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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 |
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492 f2d 796 |
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United States | circa 1959 | Westlaw |
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Russell v United States |
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United States | circa 1959 | Westlaw |
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191 Ne2d 499 |
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United States | circa 1959 |
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Winer v United States |
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United States | circa 1959 | Westlaw |
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142 Ind Apps 1; 232 NE2d 384 |
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India | circa 1959 |
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Donella v Crady |
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India | circa 1959 |
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Estate of Quintard v Commissioner |
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United Kingdom | circa 1959 |
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Estate of Hagmann v Commissioner |
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United Kingdom |
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26 USC 7482 | 26 USC 7482 | United States Code | United States | LII (Cornell) |
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26 USC 2053 | 26 USC 2053 | United States Code | United States | LII (Cornell) |
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12 Sec 2053 |
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United States |
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Palmquist, The Estate Tax Deductibility of Unenforced Claims Against a Decedent's Estate |
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Gonzaga Law Review | United States | HeinOnline / LexisNexis |
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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 |