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26 USC 2053     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		4
William Lefever Betty Lou Lefever v Commissioner of Internal Revenue	100 F3d 778	United States Court of Appeals, Tenth Circuit	United States	13 Nov 1996	WorldLII		12
Gillespie III v United States	23 F3d 36; 73 AFTR2d 94-2374	United States Court of Appeals, Second Circuit	United States	13 Apr 1994	WorldLII		4
Estate of Love v Commissioner of Internal Revenue	923 F2d 335	United States Court of Appeals, Fourth Circuit	United States	18 Jan 1991	WorldLII		3
Fairley v United States	901 F2d 691; 65 AFTR2d 90-1240	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1990	WorldLII		1
Trent v United States	893 F2d 846; 65 AFTR2d 90-1188	United States Court of Appeals, Sixth Circuit	United States	21 Feb 1990	WorldLII
Trust Services of America Inc v United States	885 F2d 561; 64 AFTR2d 89-5920	United States Court of Appeals, Ninth Circuit	United States	8 Sep 1989	WorldLII		13
Estate of Sachs v Commissioner of Internal Revenue	856 F2d 1158; 62 AFTR2d 88-6000	United States Court of Appeals, Eighth Circuit	United States	15 Sep 1988	WorldLII		7
Estate of Lidbury v Commissioner of Internal Revenue	800 F2d 649; 58 AFTR2d 86-6365	United States Court of Appeals, Seventh Circuit	United States	3 Sep 1986	WorldLII		3
First National Bank of Chicago v United States	792 F2d 954; 58 AFTR2d 86-6329	United States Court of Appeals, Ninth Circuit	United States	24 Jun 1986	WorldLII		4
Estate of Theis v Commissioner of Internal Revenue	770 F2d 981; 56 AFTR2d 85-6559	United States Court of Appeals, Eleventh Circuit	United States	10 Sep 1985	WorldLII
Estate of Bailey III v Commissioner of Internal Revenue	741 F2d 801	United States Court of Appeals, Fifth Circuit	United States	17 Sep 1984	WorldLII		1
Johnson D/b/n Cta v United States	742 F2d 137	United States Court of Appeals, Fourth Circuit	United States	22 Aug 1984	WorldLII
Estate of Thompson v Commissioner of Internal Revenue	730 F2d 1071	United States Court of Appeals, Seventh Circuit	United States	3 Apr 1984	WorldLII
Natchez v United States	705 F2d 671	United States Court of Appeals, Second Circuit	United States	15 Apr 1983	WorldLII		2
Estate of Park v Commissioner	475 F2d 673	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1973	WorldLII		9
Levin v Commissioner of Internal Revenue	[1966] USCA5 293	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1966	WorldLII
Union Trust Co v W Tomlinson	355 F2d 40	United States Court of Appeals, Fifth Circuit	United States	21 Jan 1966	WorldLII		6