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Hamlin's Trust v Commissioner of Internal Revenue   flag  5

[1954] USCA10 40
United States Court of Appeals, Tenth Circuit
United States
8th March, 1954

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Insilco Corporation Insilco Corporation v United States 53 F3d 95; 75 AFTR2d 95-2298 United States Court of Appeals, Fifth Circuit United States 15 May 1995 WorldLII flag 2
Blackstone Realty Co v Commissioner of Internal Revenue 398 F2d 991 United States Court of Appeals, Fifth Circuit United States 12 Jul 1968 WorldLII flag 10
North American Rayon Corporation Narco v Commissioner of Internal Revenue 12 F3d 583; 73 AFTR2d 94-492 United States Court of Appeals, Sixth Circuit United States 3 Feb 1994 WorldLII flag 6
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue [1967] USCA3 260 United States Court of Appeals, Third Circuit United States 2 May 1967 WorldLII flag 3
Commissioner v Danielson 378 F2d 771 United States Court of Appeals, Third Circuit United States 16 Sep 1966 WorldLII flag 41

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue [1967] USCA3 260 United States Court of Appeals, Third Circuit United States 2 May 1967 WorldLII flag 3
Commissioner v Danielson 378 F2d 771 United States Court of Appeals, Third Circuit United States 16 Sep 1966 WorldLII flag 41
Commissioner of Internal Revenue v Court Holding Co 324 US 331; 89 L Ed 981; 65 SCt 707 United States Supreme Court United States 12 Mar 1945 WorldLII flag 272
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
Helvering v Salvage 297 US 106; 80 L Ed 511; 56 SCt 375 United States Supreme Court United States 13 Jan 1936 WorldLII flag 32
338 US 949; 70 SCt 485; 94 l Ed 586 338 US 949; 70 SCt 485; 94 L Ed 586 United States Supreme Court United States circa 1967 Westlaw flag 19
326 US 773 326 US 773; 90 L Ed 467; 66 SCt 231 United States Supreme Court United States circa 1967 Westlaw flag 36
Toledo Newspaper Co v CIR 2 Tax Cas 794 United Kingdom circa 1967 flag 8
Horton v Commissioner 13 Tax Cas 143 United Kingdom circa 1967 flag 4
Cox v Helvering 71 F2d 987; 63 App DC 264 United States circa 1967 Westlaw flag 7
12 Tax Cas 17 12 Tax Cas 17 United Kingdom circa 1967 flag 9
42 Bta 738 42 BTA 738 United States circa 1967 flag 2
Neither Hamlin Trust v Commissioner 19 Tax Cas 718 United Kingdom circa 1967 flag 5
143 f2d 570 143 F2d 570 United States circa 1967 Westlaw flag 2
Beal's Estate v Commissioner 82 F2d 268 United States circa 1967 Westlaw flag 9
Second Circuit: Salvage v Commissioner 76 F2d 112 United States Westlaw flag 12
Halle v Commissioner of Internal Revenue 175 F2d 500 United States circa 1967 Westlaw flag 39
150 f2d 508; 162 ALR 991 150 F2d 508; 162 ALR 991 United States circa 1967 Westlaw flag 4

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