United States v Bess
|
357 US 51; 2 L Ed 2d 1135; 78 SCt 1054; 2 L Ed 1135
|
United States Supreme Court
|
United States
|
9 Jun 1958
|
WorldLII
|
|
161   
|
Commissioner of Internal Revenue v Stern
|
357 US 39; 2 L Ed 2d 1126; 78 SCt 1047; 2 L Ed 1126
|
United States Supreme Court
|
United States
|
9 Jun 1958
|
WorldLII
|
|
65  
|
Commissioner of Internal Revenue v Siegel
|
(1957) 250 F2d 339
|
United States Court of Appeals, Ninth Circuit
|
United States
|
6 Nov 1957
|
WorldLII
|
|
11
|
Thompson v Calvert, TexCivApp 1957
|
301 SW 2d 496
|
US
|
|
circa 1957
|
|
|
5
|
(1957) 10 Southwestern Law Journal 326
|
(1957) 10 Southwestern Law Journal 326
|
Southwestern Law Journal
|
United States
|
circa 1957
|
HeinOnline / Westlaw
|
|
2
|
Kemp v Metropolitan Life Insurance Co
|
220 F2d 952
|
United States Court of Appeals, Fifth Circuit
|
United States
|
30 Mar 1955
|
WorldLII
|
|
2
|
Rowen v Commissioner of Internal Revenue
|
[1954] USCA2 334
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Sep 1954
|
WorldLII
|
|
3
|
McFarland v Campbell
|
(1954) 213 F2d 855
|
United States Court of Appeals, Fifth Circuit
|
United States
|
18 Jun 1954
|
WorldLII
|
|
3
|
Rowen v Commissioner of Internal Revenue
|
215 F2d 641
|
United States Court of Appeals, Second Circuit
|
United States
|
12 May 1954
|
WorldLII
|
|
24 
|
[1954] Sec 2056
|
[1954] SEC 2056
|
|
United States
|
circa 1954
|
|
|
2
|
Kemp v Metropolitan Life Ins Co
|
205 F2d 857
|
United States Court of Appeals, Fifth Circuit
|
United States
|
24 Aug 1953
|
WorldLII
|
|
7
|
Gordon's Estate v Commissioner of Internal Revenue
|
201 F2d 171
|
United States Court of Appeals, Second Circuit
|
United States
|
6 Jan 1953
|
WorldLII
|
|
7
|
Schmidt v Schmidt, TexCivApp
|
(1953) 261 SW 2d 892
|
US
|
|
circa 1953
|
|
|
3
|
(1953) 32 ALR 2d 1270
|
(1953) 32 ALR 2d 1270
|
|
United States
|
circa 1953
|
|
|
3
|
Delevan v Thom, TexCivApp 1951
|
244 SW 2d 551
|
US
|
|
circa 1951
|
|
|
2
|
National Shawmut Bank of Boston v Cumming
|
(1950) 325 Mass 457; 91 NE2d 337
|
|
United States - Massachusetts
|
circa 1950
|
|
|
3
|
(1949) 174 f2d 863
|
(1949) 174 F2d 863
|
|
United States
|
circa 1949
|
Westlaw
|
|
6
|
"Federal Taxation of the Family--The Revenue Act of 1948"
|
(1948) 61 Harvard Law Review 1097
|
Harvard Law Review
|
United States
|
circa 1948
|
HeinOnline / LexisNexis
|
|
7 
|
Fernandez v Wiener
|
326 US 340; 90 L Ed 116; 66 SCt 178
|
United States Supreme Court
|
United States
|
11 Feb 1946
|
WorldLII
|
|
40 
|
Merrill v Fahs
|
324 US 308; 89 L Ed 963; 65 SCt 655
|
United States Supreme Court
|
United States
|
26 Mar 1945
|
WorldLII
|
|
24 
|
Commissioner of Internal Revenue v Wemyss
|
324 US 303; 89 L Ed 958; 65 SCt 652
|
United States Supreme Court
|
United States
|
5 Mar 1945
|
WorldLII
|
|
38 
|
"Effects of a Power to Revoke a Trust, The"
|
(1944) 57 Harvard Law Review 362
|
Harvard Law Review
|
United States
|
circa 1944
|
HeinOnline / LexisNexis
|
|
4
|
Pope v Pope, TexCivApp 1943
|
175 SW 2d 289
|
US
|
|
circa 1943
|
|
|
2
|
Commissioner v Cadwallader
|
(1942) 127 F2d 547
|
|
United States
|
circa 1942
|
Westlaw
|
|
4
|
Hansen v Blackmon, TexCivApp 1942
|
169 SW 2d 955
|
US
|
|
circa 1942
|
|
|
2
|
Whaley v Quillin, TexCivApp
|
(1941) 153 SW 2d 969
|
US
|
|
circa 1941
|
|
|
2
|
(1940) 113 f2d 48
|
(1940) 113 F2d 48
|
|
United States
|
circa 1940
|
Westlaw
|
|
2
|
Locke v Locke, TexCivApp
|
(1940) 143 SW 2d 637
|
US
|
|
circa 1940
|
|
|
2
|
Estate of Sanford v Commissioner
|
308 US 39; 84 L Ed 20; 60 SCt 51
|
United States Supreme Court
|
United States
|
4 Dec 1939
|
WorldLII
|
|
107  
|
Associated Indem Corporation v Scott
|
(1939) 103 F2d 203
|
|
United States
|
circa 1939
|
Westlaw
|
|
9
|
[1939] Sec 812
|
[1939] SEC 812
|
|
United States
|
circa 1939
|
|
|
2
|
Lang v Commissioner
|
(1938) 304 US 264; 82 L Ed 1331; 58 SCt 880
|
United States Supreme Court
|
United States
|
16 May 1938
|
WorldLII
|
|
14
|
Erie R Co v Tompkins
|
304 US 64; 82 L Ed 2d 1188; 82 L Ed 1188; 58 SCt 817; 202 Va 64
|
United States Supreme Court
|
United States
|
25 Apr 1938
|
WorldLII
|
|
3554    
|
Berry v Franklin State Bank & Trust Co
|
173 So 126; (1937) 186 LA 623
|
|
United States
|
circa 1937
|
|
|
3
|
White v Hebberd, TexCivApp
|
(1936) 89 SW 2d 482
|
US
|
|
circa 1936
|
|
|
2
|
(1935) 76 f2d 449
|
(1935) 76 F2d 449
|
|
United States
|
circa 1935
|
Westlaw
|
|
6
|
Russell v Russell, Tex CivApp 1935
|
79 SW 2d 639
|
US
|
|
circa 1935
|
|
|
2
|
Burnet v Guggenheim
|
288 US 280; 77 L Ed 748; 53 SCt 369
|
United States Supreme Court
|
United States
|
6 Feb 1933
|
WorldLII
|
|
58 
|
Ellis v Scott, Tex CivApp 1933
|
58 SW 2d 194
|
US
|
|
circa 1933
|
|
|
2
|
Grayson v Life Ins Co of Virginia, La App 1932
|
144 So 643
|
|
United States
|
circa 1932
|
|
|
2
|
Beirne v Continental Equitable Title and Trust Co
|
(1932) 307 PA 570
|
|
United States
|
circa 1932
|
|
|
2
|
United States v Malcolm
|
282 US 792; 75 L Ed 714; 51 SCt 184
|
United States Supreme Court
|
United States
|
19 Jan 1931
|
WorldLII
|
|
8
|
Bender v Pfaff
|
(1930) 282 US 127; 75 L Ed 252; 51 SCt 64
|
United States Supreme Court
|
United States
|
24 Nov 1930
|
WorldLII
|
|
17
|
Poe v Seaborn
|
282 US 101; 75 L Ed 239; 51 SCt 58
|
United States Supreme Court
|
United States
|
24 Nov 1930
|
WorldLII
|
|
68  
|
Hopkins v Bacon
|
51 SCt 62
|
United States Supreme Court
|
United States
|
24 Nov 1930
|
WorldLII
|
|
20
|
Goodell v Koch
|
282 US 118; 75 L Ed 247; 51 SCt 62
|
United States Supreme Court
|
United States
|
24 Nov 1930
|
WorldLII
|
|
14
|
Sailer v Furche, TexComApp 1930
|
22 SW 2d 1065
|
US
|
|
circa 1930
|
|
|
2
|
Sizeler v Sizeler
|
127 So 388; (1930) 170 LA 128
|
|
United States
|
circa 1930
|
|
|
5
|
Brady v Ham
|
(1930) 45 F2d 454
|
|
United States
|
circa 1930
|
Westlaw
|
|
4
|
Chase National Bank v United States
|
278 US 327; 73 L Ed 405; 49 SCt 126
|
United States Supreme Court
|
United States
|
2 Jan 1929
|
WorldLII
|
|
55 
|
Boyle v John M Smyth Co
|
(1928) 248 Ill App 57
|
|
United States - Illinois
|
circa 1928
|
|
|
2
|
Hirschfield v Ralston, Sup 1926
|
66 NYS2d 59
|
|
United States - New York
|
circa 1926
|
|
|
2
|
Dunnett v Shields
|
(1924) 97 Vt 419
|
|
United States - Vermont
|
circa 1924
|
|
|
2
|
New York Life Ins Co v Bank of Italy
|
214 P 61; (1923) 60 Cal App 602
|
|
United States - California
|
circa 1923
|
|
|
7
|
(1921) 276 f 226
|
(1921) 276 F 226
|
|
|
circa 1921
|
|
|
2
|
Couts v Holland
|
(1908) 48 Tex Civ Rep 476
|
|
United States - Texas
|
circa 1908
|
|
|
2
|
Rowlett v Mitchell
|
(1908) 52 Tex Civ Rep 589
|
|
United States - Texas
|
circa 1908
|
|
|
4
|
Litigation is not a game It is a costly and stressful, though necessary, evil To paraphrase Roscoe Pound from 'The Causes of Popular Dissatisfaction with the Administration of Justice'
|
(1906) 29 ABA Rep 395
|
|
United States
|
circa 1906
|
|
|
23 
|
Gibony v Hutcheson
|
(1899) 20 Tex Civ Rep 581
|
|
United States - Texas
|
circa 1899
|
|
|
2
|
(1874) 26 La Ann 326
|
(1874) 26 La Ann 326
|
|
United States - Louisiana
|
circa 1874
|
|
|
3
|
262 SW 2d 396
|
262 SW 2d 396
|
US
|
|
circa 1906
|
|
|
2
|
262 SW 2d 393
|
262 SW 2d 393
|
US
|
|
circa 1906
|
|
|
3
|
258 US 617
|
258 US 617; 66 L Ed 793; 42 SCt 271
|
United States Supreme Court
|
United States
|
circa 1906
|
Westlaw
|
|
5
|
Armington v Gilcrease Oil Co , TexCivApp
|
190 SW 2d 587
|
US
|
|
circa 1906
|
|
|
2
|
Bridewell v Clay, Tex CivApp
|
185 SW 2d 170
|
US
|
|
circa 1906
|
|
|
2
|
Aaron v Aaron
|
173 SW 2d 310
|
US
|
|
circa 1906
|
|
|
6
|
172 SW 2d 979
|
172 SW 2d 979
|
US
|
|
circa 1906
|
|
|
2
|
Fleck v Baldwin
|
172 SW 2d 975
|
US
|
|
circa 1906
|
|
|
3
|
172 SW 2d 307
|
172 SW 2d 307
|
US
|
|
circa 1906
|
|
|
7
|
169 SW 2d 962
|
169 SW 2d 962
|
US
|
|
circa 1906
|
|
|
4
|
168 ALR 337
|
168 ALR 337; 197 SW 2d 105
|
|
Australia
|
circa 1906
|
LexisNexis AU
|
|
8
|
Postal Mutual Indemnity Co v Penn, TexCiv App
|
165 SW 2d 495
|
US
|
|
circa 1906
|
|
|
4
|
135 SW 2d 92
|
135 SW 2d 92
|
US
|
|
circa 1906
|
|
|
2
|
134 SW 2d 1042
|
134 SW 2d 1042
|
US
|
|
circa 1906
|
|
|
2
|
Howard v United States
|
125 F2d 986
|
|
United States
|
circa 1906
|
Westlaw
|
|
6
|
124 SW 2d 322
|
124 SW 2d 322
|
US
|
|
circa 1906
|
|
|
2
|
Smith Engineering Co v Rice
|
102 F2d 492
|
|
United States
|
circa 1906
|
Westlaw
|
|
14
|
83 SW 2d 620
|
83 SW 2d 620
|
US
|
|
circa 1906
|
|
|
7
|
San Jacinto Bldg v Brown, TexCivApp
|
79 SW 2d 164
|
US
|
|
circa 1906
|
|
|
2
|
76 So 223
|
76 So 223; (1917) 142 LA 27
|
|
United States
|
circa 1906
|
|
|
2
|
Kerwin v Donaghy
|
59 NE2d 299; (1945) 317 Mass 559
|
|
United States
|
circa 1906
|
|
|
2
|
58 Nys2d 230
|
58 NYS2d 230
|
|
United States - New York
|
circa 1906
|
|
|
2
|
56 Lra 585
|
56 LRA 585
|
|
United States
|
circa 1906
|
|
|
6
|
Cahn, Local Law and Federal Taxation
|
52 Yale Law Journal 799
|
Yale Law Journal
|
United States
|
circa 1906
|
HeinOnline / Westlaw
|
|
6 
|
Rippy v Rippy, TexCivApp
|
49 SW 2d 494
|
US
|
|
circa 1906
|
|
|
6
|
36 Texas Law Review 92
|
36 Texas Law Review 92
|
Texas Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
Warthan v Haynes
|
35 Texas Law Review 449
|
Texas Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
33 Texas Law Review 1012
|
33 Texas Law Review 1012
|
Texas Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
32 So 361
|
32 So 361; (1902) 108 LA 406
|
|
United States
|
circa 1906
|
|
|
2
|
Benjamin and Pigman Federal Estate and Gift Taxation of Louisiana Life Insurance
|
28 Tulane Law Review 243
|
Tulane Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
3
|
Benjamin and Pigman's Federal Estate and Gift Taxation of Louisiana Life Insurance
|
28 Tulane Law Review 75
|
Tulane Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
Chase National Bank, Trustee for Marie Moran v Commissioner
|
25 Tax Cas 617
|
|
United Kingdom
|
circa 1906
|
|
|
7
|
24 Ne2d 20
|
24 NE2d 20; (1939) 281 NY 760
|
|
United States
|
circa 1906
|
|
|
2
|
18 Tulane Law Review 525
|
18 Tulane Law Review 525
|
Tulane Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
"Community Property Laws as Applied to Life Insurance"
|
17 Texas Law Review 121
|
Texas Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
4
|
13 Tulane Law Review 424
|
13 Tulane Law Review 424
|
Tulane Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
Jackson, Community Property and Federal Taxes
|
12 Southwestern Law Journal 1
|
Southwestern Law Journal
|
United States
|
circa 1906
|
HeinOnline / Westlaw
|
|
3
|
12 Louisiana Law Review 56
|
12 Louisiana Law Review 56
|
Louisiana Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
Martin v Moran
|
11 Tex Civ Rep 509
|
|
United States - Texas
|
circa 1906
|
|
|
7
|
10 Southwestern Law Journal 343
|
10 Southwestern Law Journal 343
|
Southwestern Law Journal
|
United States
|
circa 1906
|
HeinOnline / Westlaw
|
|
2
|
Thurman, Federal Estate and Gift Taxation of Community Property Insurance
|
9 Stanford Law Review 239
|
Stanford Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
6 
|
9 Stanford Law Review 238
|
9 Stanford Law Review 238
|
Stanford Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|
9 Nys2d 648
|
9 NYS2d 648
|
|
United States - New York
|
circa 1906
|
|
|
2
|
Newman v Dore
|
9 NE2d 968; 275 NY 371
|
|
United States
|
|
|
|
6
|
8 Southwestern Law Journal 127
|
8 Southwestern Law Journal 127
|
Southwestern Law Journal
|
United States
|
circa 1906
|
HeinOnline / Westlaw
|
|
2
|
6 Tulane Law Review 515
|
6 Tulane Law Review 515
|
Tulane Law Review
|
United States
|
circa 1906
|
HeinOnline / LexisNexis
|
|
2
|