Estate of Gordon B McLendon v C i r
|
77 AFTR2d 96-666; 77 F3d 477
|
United States Court of Appeals, Fifth Circuit
|
United States
|
circa 1995
|
WorldLII
|
|
1
|
Gradow v United States
|
897 F2d 516; 65 AFTR2d 90-1229
|
United States Court of Appeals, Federal Circuit
|
United States
|
1 Mar 1990
|
WorldLII
|
|
3
|
United States v Past
|
347 F2d 7
|
United States Court of Appeals, Ninth Circuit
|
United States
|
10 May 1965
|
WorldLII
|
|
12
|
United States v Allen
|
293 F2d 916
|
United States Court of Appeals, Tenth Circuit
|
United States
|
26 Jul 1961
|
WorldLII
|
|
11
|
Commissioner of Internal Revenue v Estate of Church
|
335 US 632; 69 SCt 322; 93 L Ed 288
|
United States Supreme Court
|
United States
|
17 Jan 1949
|
WorldLII
|
|
73
|
Merrill v Fahs
|
324 US 308; 89 L Ed 963; 65 SCt 655
|
United States Supreme Court
|
United States
|
26 Mar 1945
|
WorldLII
|
|
24
|
Commissioner of Internal Revenue v Wemyss
|
324 US 303; 89 L Ed 958; 65 SCt 652
|
United States Supreme Court
|
United States
|
5 Mar 1945
|
WorldLII
|
|
38
|
Helvering v Hallock
|
309 US 106; 84 L Ed 604; 60 SCt 444
|
United States Supreme Court
|
United States
|
29 Jan 1940
|
WorldLII
|
|
109
|
Parker v United States
|
894 FSupp 445
|
|
United States
|
circa 1945
|
Westlaw
|
|
1
|
Pittman v United States
|
878 FSupp 833
|
|
United States
|
circa 1945
|
Westlaw
|
|
2
|
D'Ambrosio v Commissioner
|
105 Tax Cas 252
|
|
United Kingdom
|
circa 1945
|
|
|
2
|
Wheeler v United States,
|
77 AFTR2d 96-1405
|
|
United States
|
circa 1945
|
|
|
1
|
Estate of Frothingham v Commissioner
|
60 Tax Cas 211
|
|
United Kingdom
|
|
|
|
2
|
Stanley M Johanson, Revocable Trusts, Widow's Election Wills, and Community Property: The Tax Problems
|
47 Texas Law Review 1247
|
Texas Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
3
|
Estate of Gregory v Commissioner
|
39 Tax Cas 1012
|
|
United Kingdom
|
|
|
|
8
|
Lowndes, Consideration and the Federal Estate and Gift Taxes: Transfers for Partial Consideration, Relinquishment of Marital Rights, Family Annuities, the Widow's Election, and Reciprocal Trusts
|
35 George Washington Law Review 50
|
George Washington Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
4
|
23 Estate Planning 132
|
23 Estate Planning 132
|
Estate Planning
|
United States
|
|
|
|
1
|
22 Estate Planning 305
|
22 Estate Planning 305
|
Estate Planning
|
United States
|
|
|
|
1
|
14 Estate Planning 258
|
14 Estate Planning 258
|
Estate Planning
|
United States
|
|
|
|
1
|
Gradow v United States
|
11 Cl Ct 808
|
|
United States
|
|
|
|
4
|