United States v Centennial Savings Bank FSB 23

499 US 573; 113 L Ed 2d 608; 111 SCt 1512

United States Supreme Court

United States

17th April, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII	1
Th Orlando Ltd v Th Th	391 F3d 1287	United States Court of Appeals, Eleventh Circuit	United States	30 Nov 2004	WorldLII	2
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII	6
Hechinger Investment Co of Delaware Inc v A	335 F3d 243	United States Court of Appeals, Third Circuit	United States	18 Jul 2003	WorldLII	5
Carl J Fabry, Patricia P Fabry, Petitioners, v Commissioner of Internal Revenue, Respondent	223 F3d 1261	United States Court of Appeals, Eleventh Circuit	United States	21 Aug 2000	WorldLII	5
James H Pugh, Jr and Alexis Pugh, Petitioners, v Commissioner of Internal Revenue, Respondent	213 F3d 1324	United States Court of Appeals, Eleventh Circuit	United States	5 Jun 2000	WorldLII	4
William C Witzel and Gene E Witzel, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 496	United States Court of Appeals, Seventh Circuit	United States	18 Jan 2000	WorldLII	3
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
Merkel; Ladonna K Merkel; David a Hepburn, and Nancy J Hepburn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	192 F3d 844	United States Court of Appeals, Ninth Circuit	United States	17 Sep 1999	WorldLII	1
Hemelt v United States	122 F3d 204; 80 AFTR2d 97-5937	United States Court of Appeals, Fourth Circuit	United States	7 Aug 1997	WorldLII	9
Philip Morris Inc v Commissioner of Internal Revenue	71 F3d 1040; 76 AFTR2d 95-8002	United States Court of Appeals, Second Circuit	United States	8 Dec 1995	WorldLII
Hutchins 94-5509 v Internal Revenue Service	67 F3d 40; 76 AFTR2d 95-6778	United States Court of Appeals, Third Circuit	United States	3 Oct 1995	WorldLII	4
Commissioner v Schleier	515 US 323; 132 L Ed 2d 294; 115 SCt 2159	United States Supreme Court	United States	14 Jun 1995	WorldLII	57
Estate of Moore v Commissioner of Internal Revenue	53 F3d 712; 63 USLW 2785; 75 AFTR2d 95-2362	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1995	WorldLII	7
Wesson v United States	48 F3d 894; 75 AFTR2d 95-1540; 63 USLW 2620	United States Court of Appeals, Fifth Circuit	United States	4 May 1995	WorldLII	9
Woods v Simpson	46 F3d 21; 75 AFTR2d 95-855	United States Court of Appeals, Sixth Circuit	United States	8 Feb 1995	WorldLII	2
Taggi v United States	35 F3d 93	United States Court of Appeals, Second Circuit	United States	12 Sep 1994	WorldLII	6
Schmitz v Commissioner of Internal Revenue	34 F3d 790	United States Court of Appeals, Ninth Circuit	United States	30 Aug 1994	WorldLII	4
Horton v Commissioner of Internal Revenue	33 F3d 625; 74 AFTR2d 94-5934; 63 USLW 2142; 65 Empl Prac Dec P 43,238	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1994	WorldLII	4
Hawkins v United States	[1994] USCA9 2299	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1994	WorldLII	4
United States v Burke	504 US 229; 119 L Ed 2d 34; 112 SCt 1867	United States Supreme Court	United States	26 May 1992	WorldLII	87
Yamamoto v Commissioner Internal Revenue Service	[1992] USCA9 744	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1992	WorldLII
Estate of Newman v Commissioner of Internal Revenue	934 F2d 426; 59 USLW 2753; 67 AFTR2d 91-1116	United States Court of Appeals, Second Circuit	United States	29 May 1991	WorldLII	2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Cottage Savings Assn v Commissioner	499 US 554; 113 L Ed 2d 589; 111 SCt 1503	United States Supreme Court	United States	17 Apr 1991	WorldLII	47
Cottage Savings Association v Commissioner of Internal Revenue	890 F2d 848; 58 USLW 2372; 64 AFTR2d 89-5878	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1990	WorldLII	3
San Antonio Savings Association v Commissioner of Internal Revenue	887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII	10
Centennial Savings Bank Fsb v United States	887 F2d 595; 64 AFTR2d 89-5684	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII	3
Colonial Savings Association and Subsidiaries v Commissioner of Internal Revenue	854 F2d 1001; 62 AFTR2d 88-5420; 57 USLW 2148	United States Court of Appeals, Seventh Circuit	United States	13 Sep 1988	WorldLII	6
Commissioner v Tufts	461 US 300; 103 SCt 1826; 75 L Ed 2d 863	United States Supreme Court	United States	2 May 1983	WorldLII	35
Elam v Commissioner of Internal Revenue	477 F2d 1333	United States Court of Appeals, Sixth Circuit	United States	22 May 1973	WorldLII	3
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII	88
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII	55
Centennial Savings Bank FSB v United States	682 FSupp 1389		United States	circa 1988	Westlaw	5
Wilson v Seiter	498 US 808; 112 L Ed 2d 17; 111 SCt 40	United States Supreme Court	United States	circa 1988	Westlaw	9
489 US 1090	489 US 1090; 109 SCt 1557; 103 L Ed 2d 860	United States Supreme Court	United States	circa 1988	Westlaw	51
Spartan Petroleum Co v United States	437 FSupp 733		United States	circa 1988	Westlaw	3
111 SCt 1519; 113 l Ed 2d 589	111 SCt 1519; 113 L Ed 2d 589		United States	circa 1988	Westlaw	1
OKC Corporation v Commissioner	82 Tax Cas 638		United Kingdom	circa 1988		3
Wright, Realization of Income Through Cancellations, Modifications, and Bargain Purchases of Indebtedness: I	49 Michigan Law Review 459	Michigan Law Review	United States		HeinOnline / LexisNexis	1

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