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Estate of Bergan v Commissioner 5

1 Tax Cas 543

Tax Cases

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mahoney v United States	831 F2d 641; 60 AFTR2d 87-6152	United States Court of Appeals, Sixth Circuit	United States	16 Oct 1987	WorldLII		9
Lazarus v Commissioner of Internal Revenue	513 F2d 824	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1975	WorldLII		3
Gelb v Commissioner of Internal Revenue	298 F2d 544	United States Court of Appeals, Second Circuit	United States	22 Jan 1962	WorldLII		12
Gelb v Commissioner of Internal Revenue	[1961] USCA2 659	United States Court of Appeals, Second Circuit	United States	30 Nov 1961	WorldLII		1
Fidelity-Philadelphia Trust Co v Smith	356 US 274; 2 L Ed 2d 765; 78 SCt 730	United States Supreme Court	United States	28 Apr 1958	WorldLII		6

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