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Metzger v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Executor of the Estate of Mary R Rosano, Plaintiff-Appellant, v UNITED STATES OF AMERICA, Defendant-Appellee	245 F3d 212	United States Court of Appeals, Second Circuit	United States	6 Apr 2001	WorldLII
Estate of Waters v Commissioner of Internal Revenue	48 F3d 838; 75 AFTR2d 95-1356	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1995	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
26 USC 2001	26 USC 2001	United States Code	United States	circa 2001	LII (Cornell)		8
Balkissoon v Commissioner of Internal Revenue	995 F2d 525; 72 AFTR2d 93-5183	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1993	WorldLII		5
Estate of Dillingham v Commissioner of Internal Revenue	903 F2d 760; 65 AFTR2d 90-1237	United States Court of Appeals, Tenth Circuit	United States	14 May 1990	WorldLII		2
McCarthy v United States	806 F2d 129; 55 USLW 2337; 59 AFTR2d 87-1193	United States Court of Appeals, Seventh Circuit	United States	11 Feb 1987	WorldLII		4
Don E Williams Co v Commissioner	429 US 569; 51 L Ed 2d 48; 97 SCt 850	United States Supreme Court	United States	22 Feb 1977	WorldLII		39
[1954-2] CB 93	[1954-2] CB 93			circa 1954			1
Estate of Sanford v Commissioner	308 US 39; 84 L Ed 20; 60 SCt 51	United States Supreme Court	United States	4 Dec 1939	WorldLII		107
United States Trust Co v Helvering	307 US 57; 83 L Ed 1104; 59 SCt 692	United States Supreme Court	United States	17 Apr 1939	WorldLII		24
Burnet v Guggenheim	288 US 280; 77 L Ed 748; 53 SCt 369	United States Supreme Court	United States	6 Feb 1933	WorldLII		58
Ward v Federal Kemper Ins Co	489 A2d 91; 62 Md App 351		United States	circa 1990			1
Malloy v Smith	290 A2d 486; 265 Md 460		United States	circa 1990			1
114 SCt 473; 126 l Ed 2d 424	114 SCt 473; 126 L Ed 2d 424		United States	circa 1990	Westlaw		2
Estate of Gagliardi v Commissioner	89 Tax Cas 1207		United Kingdom	circa 1990			2
Estate of Dillingham v Commissioner	88 Tax Cas 1569		United Kingdom	circa 1990			1
Estate of Belcher v Commissioner	83 Tax Cas 227		United Kingdom	circa 1990			4
See	26 USC 2503	United States Code	United States	circa 1990	LII (Cornell)		8
26 USC 2501	26 USC 2501	United States Code	United States	circa 1990	LII (Cornell)		9
26 USC 170	26 USC 170	United States Code	United States		LII (Cornell)		50
Estate of Spiegel v Commissioner	12 Tax Cas 524		United Kingdom	circa 1990			11