LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Estate of Frank Branson, Deceased; Mary M March, Executor, Petitioner-Appellee, v Commissioner of Internal Revenue, Respondent-Appellant   flag  7

264 F3d 904
United States Court of Appeals, Ninth Circuit
United States
5th September, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gorospe v Commissioner of Internal Revenue 451 F3d 966 United States Court of Appeals, Ninth Circuit United States 21 Jun 2006 WorldLII flag 1
Gorospe v Commissioner of Internal Revenue 446 F3d 1014 United States Court of Appeals, Ninth Circuit United States 3 May 2006 WorldLII flag
Commissioner of Internal Revenue v A Ewing a 439 F3d 1009 United States Court of Appeals, Ninth Circuit United States 28 Feb 2006 WorldLII flag 1
Charlotte's Office Boutique Inc v Commissioner of Internal Revenue 425 F3d 1203 United States Court of Appeals, Ninth Circuit United States 7 Oct 2005 WorldLII flag
Strangi v Commissioner of Internal Revenue 417 F3d 468 United States Court of Appeals, Fifth Circuit United States 15 Jul 2005 WorldLII flag 2
Zack v Commissioner of Internal Revenue 291 F3d 407 United States Court of Appeals, Sixth Circuit United States 21 May 2002 WorldLII flag 8
Commissioner of Internal Revenue v Estate of Branson Deceased [2002] USSC 232 United States Supreme Court United States 18 Mar 2002 WorldLII flag

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Estate of Hilda Ashman, Appellant, v Commissioner of Internal Revenue, Appellee 231 F3d 541 United States Court of Appeals, Ninth Circuit United States 26 Oct 2000 WorldLII flag 5
Flight Attendants Against Ual Offset v Commissioner of Internal Revenue 165 F3d 572; 83 AFTR2d 99-485 United States Court of Appeals, Seventh Circuit United States 10 Mar 1999 WorldLII flag 12
Estate Mueller v Commissioner of Internal Revenue 153 F3d 302; 82 AFTR2d 98-5737 United States Court of Appeals, Sixth Circuit United States 20 Aug 1998 WorldLII flag 5
Publishing Co Inc v Commissioner of Internal Revenue 131 F3d 1314; 80 AFTR2d 97-8372 United States Court of Appeals, Ninth Circuit United States 16 Dec 1997 WorldLII flag 4
Parker v United States 110 F3d 678; 79 AFTR2d 97-1766 United States Court of Appeals, Ninth Circuit United States 31 Mar 1997 WorldLII flag 7
Harrah v United States 77 F3d 1122; 77 AFTR2d 96-1122 United States Court of Appeals, Ninth Circuit United States 1 Mar 1996 WorldLII flag 3
Commissioner v Lundy 516 US 235; 133 L Ed 2d 611; 116 SCt 647 United States Supreme Court United States 17 Jan 1996 WorldLII flag 33
Kelley v Commissioner 45 F3d 348; 75 AFTR2d 95-758 United States Court of Appeals, Ninth Circuit United States 23 Jan 1995 WorldLII flag 10
Kokkonen v Guardian Life Ins Co of Am 511 US 375; 128 L Ed 2d 391; 114 SCt 1673 United States Supreme Court United States 16 May 1994 WorldLII flag 225
Bokum II v Commissioner of Internal Revenue 992 F2d 1136; 72 AFTR2d 93-5106 United States Court of Appeals, Eleventh Circuit United States 4 Jun 1993 WorldLII flag 11
Pacific First Federal Savings Bank v Commissioner Internal Revenue Service 961 F2d 800; 69 AFTR2d 92-605 United States Court of Appeals, Ninth Circuit United States 21 May 1992 WorldLII flag 10
Freytag v Commissioner 501 US 868; 115 L Ed 2d 764; 111 SCt 2631; 30 Idaho 31 United States Supreme Court United States 27 Jun 1991 WorldLII flag 183
United States v Dalm 494 US 596; 108 L Ed 2d 548; 110 SCt 1361 United States Supreme Court United States 14 May 1990 WorldLII flag 95
Commissioner v McCoy 484 US 3; 98 L Ed 2d 2; 108 SCt 217 United States Supreme Court United States 7 Dec 1987 WorldLII flag 37
Kolom v United States 791 F2d 762; 58 AFTR2d 86-5181 United States Court of Appeals, Ninth Circuit United States 15 Aug 1986 WorldLII flag 10
O'Brien v United States 766 F2d 1038; 56 AFTR2d 85-5395 United States Court of Appeals, Seventh Circuit United States 28 Jun 1985 WorldLII flag 13
Estate of Vitt v United States Estate of M Vitt 706 F2d 871 United States Court of Appeals, Eighth Circuit United States 16 May 1983 WorldLII flag 8
Russell v United States 592 F2d 1069 United States Court of Appeals, Ninth Circuit United States 9 Mar 1979 WorldLII flag 8
Toscano v Commissioner of Internal Revenue 441 F2d 930; 24 ALRFed 683 United States Court of Appeals, Ninth Circuit United States 28 Apr 1971 WorldLII flag 24
Holzer v United States 367 F2d 822 United States Court of Appeals, Seventh Circuit United States 5 Oct 1966 WorldLII flag 5
Boyle v United States 355 F2d 233 United States Court of Appeals, Third Circuit United States 23 Apr 1965 WorldLII flag 8
United States v Bowcut 287 F2d 654 United States Court of Appeals, Ninth Circuit United States 17 Jan 1961 WorldLII flag 7
Flora v United States 362 US 145; 4 L Ed 2d 623; 80 SCt 630; 4 L Ed 623 United States Supreme Court United States 21 Mar 1960 WorldLII flag 159
United States v F Herring W a 240 F2d 225 United States Court of Appeals, Fourth Circuit United States 2 Jan 1957 WorldLII flag 4
Rothensies v Electric Storage Battery Co 329 US 296; 91 L Ed 296; 67 SCt 271 United States Supreme Court United States 16 Dec 1946 WorldLII flag 70
Commissioner of Internal Revenue v Gooch Milling & Elevator Co 320 US 418; 88 L Ed 139; 64 SCt 184 United States Supreme Court United States 6 Dec 1943 WorldLII flag 42
Stone v White 301 US 532; 81 L Ed 1265; 57 SCt 851; 81 L Ed 2d 1265 United States Supreme Court United States 24 May 1937 WorldLII flag 86
Bull v United States 295 US 247; 79 L Ed 1421; 55 SCt 695 United States Supreme Court United States 29 Apr 1935 WorldLII flag 177
Great Southern Fire Proof Hotel Co v Jones 177 US 449; 44 L Ed 842; 20 SCt 690 United States Supreme Court United States 9 Apr 1900 WorldLII flag 78
Teco Inv , Inc v Taxation and Revenue Dep't of NM 957 P2d 532 United States circa 1943 flag 1
Wilmington Trust Co v United States 610 F2d 703; 221 Ct Cl 686 United States circa 1943 Westlaw flag 3
Steel Co v Citizens for a Better Env't 523 US 83; 118 SCt 1003; 140 L Ed 2d 210 United States Supreme Court United States circa 1943 Westlaw flag 662
Holzer v United States 250 FSupp 875 United States circa 1943 Westlaw flag 5
Gooch Milling & Elevator Co v Comm'r 133 F2d 131 United States circa 1943 Westlaw flag 2
In re Carter 125 BR 832 United States circa 1943 flag 2
Bartels v Comm'r 106 Tax Cas 430 United Kingdom circa 1943 flag 1
Woods v Commissioner 92 Tax Cas 776 United Kingdom circa 1943 flag 5
Naftel v Comm'r 85 Tax Cas 527 United Kingdom circa 1943 flag 3
28 Arizona Law Review 595 28 Arizona Law Review 595 Arizona Law Review United States circa 1943 HeinOnline / LexisNexis flag 2
26 USC 7422 26 USC 7422; [1989] Pollack 819 United States Code United States circa 1943 LII (Cornell) flag 126
Buchine v Commissioner 20 F3d 173 United States circa 1943 Westlaw flag 8

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback