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Estate of Evelyn M McMorris, Deceased; Jerry D McMorris, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee     4

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		2
Hart v Massanari	266 F3d 1155	United States Court of Appeals, Ninth Circuit	United States	24 Sep 2001	WorldLII		30
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
United States v Hernandez-Garduno	460 F3d 1287	United States Court of Appeals, Tenth Circuit	United States	21 Aug 2006	WorldLII		4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		7
Barbee v Spurrier Lumber Co	64 F2d 5		United States	circa 1999	Westlaw		3
Liberty Leather Corporation v Callum	653 F2d 694	United States Court of Appeals, Eleventh Circuit	United States	3 Nov 1981	WorldLII		2217
Boynton v Moffat Tunnel Improvement Dist	57 F2d 772		United States	circa 1999	Westlaw		6
cert denied	528 US 1116; 145 L Ed 2d 814; 120 SCt 936	United States Supreme Court	United States	circa 1999	Westlaw		19
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		10
Commissioner v State Street Trust Co	(1942) 128 F2d 618		United States	circa 1942	Westlaw		8
Commissioner v Strauss	77 F2d 401		United States	circa 1999	Westlaw		7
Duke Energy Natural Gas Corporation v Commissioner of Internal Revenue	172 F3d 1255; 83 AFTR2d 99-1818	United States Court of Appeals, Tenth Circuit	United States	13 Apr 1999	WorldLII		5
Eighth Circuit See Thompson v St Louis-San Francisco Ry Co	5 FSupp 785		United States	circa 1999	Westlaw		3
Estate of Hagmann v Commissioner	60 Tax Cas 465		United Kingdom	circa 1999			6
Estate of Kyle v Commissioner	94 Tax Cas 829		United Kingdom	circa 1999			3
Estate of Lester v Commissioner	57 Tax Cas 503		United Kingdom				4
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		7
Estate of Smith v Commissioner	108 Tax Cas 412		United Kingdom	circa 1999			2
Estate of Van Horne v Comm'r	78 Tax Cas 728		United Kingdom	circa 1999			1
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		5
Federal Deposit Insurance Corporation v R Noel	177 F3d 911	United States Court of Appeals, Tenth Circuit	United States	14 May 1999	WorldLII		7
Greene v United States	447 FSupp 885		United States	circa 1999	Westlaw		6
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		110
Jacobs v Commissioner	34 F2d 233		United States	circa 1999	Westlaw		11
Magnum Foods Inc v Continental Casualty Co Cna	36 F3d 1491; 9 IER Cases 1601	United States Court of Appeals, Tenth Circuit	United States	16 Sep 1994	WorldLII		23
Palmquist, The Estate Tax Deductibility of Unenforced Claims Against a Decedent's Estate	11 Gonzaga Law Review 707	Gonzaga Law Review	United States	circa 1999	HeinOnline / LexisNexis		3
Propstra v United States	680 F2d 1248	United States Court of Appeals, Ninth Circuit	United States	6 Jul 1982	WorldLII		19
Robert C Jones, Note, 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				circa 1999
Russell v United States	260 FSupp 493		United States	circa 1999	Westlaw		5
Stahmann Farms, Inc v United States	624 F2d 958	United States Court of Appeals, Tenth Circuit	United States	21 Aug 1980	WorldLII		12
Stein v Reynolds Securities, Inc	667 F2d 33	United States Court of Appeals, Eleventh Circuit	United States	28 Jun 1982	WorldLII		378
Tele-Communications Inc Tci v Commissioner of Internal Revenue	104 F3d 1229; 79 AFTR2d 97-702	United States Court of Appeals, Tenth Circuit	United States	17 Jan 1997	WorldLII		49
Winer v United States	153 FSupp 941		United States	circa 1999	Westlaw		7
1 FSupp 673	1 FSupp 673		United States	circa 1999	Westlaw		3
26 USC 1014	26 USC 1014	United States Code	United States	circa 1999	LII (Cornell)		5
26 USC 2053	26 USC 2053	United States Code	United States	circa 1999	LII (Cornell)		18
26 USC 2055	26 USC 2055	United States Code	United States	circa 1999	LII (Cornell)		20
26 USC 7482	26 USC 7482	United States Code	United States	circa 1999	LII (Cornell)		240
81 f2d 1016	81 F2d 1016		United States	circa 1999	Westlaw		1
492 f2d 796	492 F2d 796		United States	circa 1999	Westlaw		6