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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 |
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Estate of Evelyn M McMorris, Deceased; Jerry D McMorris, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee | 243 F3d 1254 | United States Court of Appeals, Tenth Circuit | United States | 20 Mar 2001 | WorldLII |
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