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Estate of D'Ambrosio v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Estate of Thompson v Commissioner of Internal Revenue	382 F3d 367	United States Court of Appeals, Third Circuit	United States	1 Sep 2004	WorldLII		1
Magnin, Deceased; Donald Isaac Magnin, Executor, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	184 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1999	WorldLII		4
Wheeler v United States	116 F3d 749; 80 AFTR2d 97-5075	United States Court of Appeals, Fifth Circuit	United States	19 Jun 1997	WorldLII		5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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
D'Ambrosio v Commissioner	105 Tax Cas 252		United Kingdom	circa 1945			2
Estate of Frothingham v Commissioner	60 Tax Cas 211		United Kingdom				2
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
Estate of Gregory v Commissioner	39 Tax Cas 1012		United Kingdom				8
Gradow v United States	11 Cl Ct 808		United States				4
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
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
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
Merrill v Fahs	324 US 308; 89 L Ed 963; 65 SCt 655	United States Supreme Court	United States	26 Mar 1945	WorldLII		24
Parker v United States	894 FSupp 445		United States		Westlaw		1
Pittman v United States	878 FSupp 833		United States		Westlaw		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
United States v Allen	293 F2d 916	United States Court of Appeals, Tenth Circuit	United States	26 Jul 1961	WorldLII		11
United States v Past	347 F2d 7	United States Court of Appeals, Ninth Circuit	United States	10 May 1965	WorldLII		12
Wheeler v United States,	77 AFTR2d 96-1405		United States				1
14 Estate Planning 258	14 Estate Planning 258	Estate Planning	United States				1
22 Estate Planning 305	22 Estate Planning 305	Estate Planning	United States				1
23 Estate Planning 132	23 Estate Planning 132	Estate Planning	United States				1