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Commissioner of Internal Revenue v Linde     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Edward Rollert Residuary Trust Genesee Merchants Bank and Trust Co v Commissioner of Internal Revenue	752 F2d 1128; 55 AFTR2d 85-685	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1985	WorldLII		2
Estate of Peterson v Commissioner of Internal Revenue	667 F2d 675	United States Court of Appeals, Eighth Circuit	United States	17 Dec 1981	WorldLII		3
Claiborne W/w/a v United States	648 F2d 448	United States Court of Appeals, Sixth Circuit	United States	8 Jun 1981	WorldLII		2
Trust Co of Georgia v C Ross	[1968] USCA5 226	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1968	WorldLII
Trust Co of Georgia v C Ross	392 F2d 694	United States Court of Appeals, Fifth Circuit	United States	20 Dec 1967	WorldLII		5
Levin v United States	373 F2d 434	United States Court of Appeals, First Circuit	United States	27 Feb 1967	WorldLII		1
Levin v United States	[1967] USCA1 6	United States Court of Appeals, First Circuit	United States	23 Jan 1967	WorldLII
Pounds v United States	372 F2d 342	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1967	WorldLII		5
Richardson v United States	294 F2d 593	United States Court of Appeals, Sixth Circuit	United States	19 Sep 1961	WorldLII
United States v H Ellis	[1959] USCA2 158	United States Court of Appeals, Second Circuit	United States	9 Mar 1959	WorldLII		2
United States v H Ellis	264 F2d 325	United States Court of Appeals, Second Circuit	United States	8 Jan 1959	WorldLII		9
Estate Riegelman v Commissioner of Internal Revenue	[1958] USCA2 154	United States Court of Appeals, Second Circuit	United States	10 Mar 1958	WorldLII		3
Estate Riegelman v Commissioner of Internal Revenue	253 F2d 315	United States Court of Appeals, Second Circuit	United States	12 Dec 1957	WorldLII		7
Estate of Clymer v Commissioner of Internal Revenue	221 F2d 680	United States Court of Appeals, Third Circuit	United States	4 May 1955	WorldLII		2
Straight v Commissioner of Internal Revenue	221 F2d 284	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		1
Estate of Clymer v Commissioner of Internal Revenue	[1955] USCA3 83	United States Court of Appeals, Third Circuit	United States	21 Mar 1955	WorldLII		1
Trousdale v Commissioner of Internal Revenue	219 F2d 563	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII		11

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Osenbach v Commissioner of Internal Revenue	[1952] USCA4 133	United States Court of Appeals, Fourth Circuit	United States	24 Jul 1952	WorldLII		5
Huesman's Estate v Commissioner of Internal Revenue	198 F2d 133	United States Court of Appeals, Ninth Circuit	United States	1 Jul 1952	WorldLII		7
Robertson v United States	343 US 711; 96 L Ed 1237; 72 SCt 994	United States Supreme Court	United States	2 Jun 1952	WorldLII		40
United States v Robertson	190 F2d 680	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1951	WorldLII		6
Bausch's Estate v Commissioner of Internal Revenue	(1951) 186 F2d 313	United States Court of Appeals, Second Circuit	United States	25 Jan 1951	WorldLII		18
United States v Cumberland Public Service Co	338 US 451; 94 L Ed 251; 70 SCt 280	United States Supreme Court	United States	9 Jan 1950	WorldLII		99
Putnam's Estate v Commissioner	324 US 393; 89 L Ed 1023; 65 SCt 811	United States Supreme Court	United States	26 Mar 1945	WorldLII		24
Helvering v Estate of Enright	312 US 636; 85 L Ed 1093; 61 SCt 777	United States Supreme Court	United States	31 Mar 1941	WorldLII		24
Lyeth v Hoey	305 US 188	United States Supreme Court	United States	circa 1941	Westlaw		109
Roberts v Commissioner	176 F2d 221		United States		Westlaw		20
O'Daniel's Estate v Commissioner	173 F2d 966		United States		Westlaw		18
163 f2d 531	163 F2d 531		United States		Westlaw		2
San Joaquin Valley Poultry Producers' Ass'n v Commissioner	136 F2d 382		United States		Westlaw		6
Helvering v McGlue's Estate	119 F2d 167		United States		Westlaw		8
65 Harvard Law Review 1024	65 Harvard Law Review 1024	Harvard Law Review	United States		HeinOnline / LexisNexis		8
Nichols v United States	64 Ct Cl 241		United States				9
59 SCt 155; 83 l Ed 119	59 SCt 155; 83 L Ed 119	United States Supreme Court	United States		Westlaw		63
Linde v Commissioner	17 Tax Cas 584		United Kingdom				4
Hatch v Commissioner	14 Tax Cas 237		United Kingdom				4
Olson v Biola Co-op Raisin Growers Ass'n	12 ALR 2d 112; 204 P2d 10; (1949) 33 Cal2d 664		United States				4
10 ALR 2d 186	10 ALR 2d 186		United States				6
Citing Estate of Burnett v Commissioner of Internal Revenue	2 Tax Cas 897		United Kingdom				3
2 Sec 126	2 SEC 126		United States				3
Bogardus v Santa Ana Walnut Growers Ass'n			United States - California