Estate of McLendon v Commissioner of Internal Revenue 7

135 F3d 1017; 81 AFTR2d 98-963

United States Court of Appeals, Fifth Circuit

United States

9th March, 1998

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
St David's Health Care System v United States	349 F3d 232	United States Court of Appeals, Fifth Circuit	United States	7 Nov 2003	WorldLII	3
Dominion Resources, Incorporated, Plaintiff-Appellee, v United States of America, Defendant-Appellant	219 F3d 359	United States Court of Appeals, Fourth Circuit	United States	19 Jul 2000	WorldLII	6
American Stores Co v Commissioner of Internal Revenue	170 F3d 1267; 83 AFTR2d 99-1337	United States Court of Appeals, Tenth Circuit	United States	9 Mar 1999	WorldLII	2
Henderson v Commissioner of Internal Revenue	143 F3d 497; 81 AFTR2d 98-1748	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII	3
Street v Commissioner of Internal Revenue	152 F3d 482; 82 AFTR2d 98-6097	United States Court of Appeals, Fifth Circuit	United States	3 Sep 1998	WorldLII	2
Delaune v United States	143 F3d 995; 82 AFTR2d 98-5019	United States Court of Appeals, Fifth Circuit	United States	26 Aug 1998	WorldLII
United States v Cluck	143 F3d 174	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1998	WorldLII	13

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
St David's Health Care System v United States	349 F3d 232	United States Court of Appeals, Fifth Circuit	United States	7 Nov 2003	WorldLII	3
Dominion Resources, Incorporated, Plaintiff-Appellee, v United States of America, Defendant-Appellant	219 F3d 359	United States Court of Appeals, Fourth Circuit	United States	19 Jul 2000	WorldLII	6
American Stores Co v Commissioner of Internal Revenue	170 F3d 1267; 83 AFTR2d 99-1337	United States Court of Appeals, Tenth Circuit	United States	9 Mar 1999	WorldLII	2
Henderson v Commissioner of Internal Revenue	143 F3d 497; 81 AFTR2d 98-1748	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII	3
Street v Commissioner of Internal Revenue	152 F3d 482; 82 AFTR2d 98-6097	United States Court of Appeals, Fifth Circuit	United States	3 Sep 1998	WorldLII	2
Delaune v United States	143 F3d 995; 82 AFTR2d 98-5019	United States Court of Appeals, Fifth Circuit	United States	26 Aug 1998	WorldLII
United States v Cluck	143 F3d 174	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1998	WorldLII	13
Hogue v Johnson	131 F3d 466	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1997	WorldLII	24
United States v McPhail	119 F3d 326	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1997	WorldLII	2
Estate of Hudgins II v Commissioner of Internal Revenue	57 F3d 1393; 64 USLW 2044; 76 AFTR2d 95-5401	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1995	WorldLII	4
Walt Disney Incorporated v Commissioner Internal Revenue Service	4 F3d 735; 72 AFTR2d 93-5812	United States Court of Appeals, Ninth Circuit	United States	31 Aug 1993	WorldLII	6
Gillis v Hoechst Celanese Corporation	4 F3d 1137; 62 USLW 2180	United States Court of Appeals, Third Circuit	United States	6 Oct 1993	WorldLII	27
Davis v United States	495 US 472; 109 L Ed 2d 457; 110 SCt 2014	United States Supreme Court	United States	21 May 1990	WorldLII	18
Foil v Commissioner of Internal Revenue	920 F2d 1196; 67 AFTR2d 91-407	United States Court of Appeals, Fifth Circuit	United States	26 Dec 1990	WorldLII	10
Threlkeld v Commissioner of Internal Revenue	848 F2d 81; 56 USLW 2716; 61 AFTR2d 88-1285	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1988	WorldLII	32
United States Trust Co v Internal Revenue Service	803 F2d 1363; 58 AFTR2d 86-6152	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1986	WorldLII	4
Silco Inc v United States	779 F2d 282; 57 AFTR2d 86-486	United States Court of Appeals, Fifth Circuit	United States	2 Jan 1986	WorldLII	2
Amato v Western Union Int'l, Inc	773 F2d 1402	United States Court of Appeals, Second Circuit	United States	12 Sep 1985	WorldLII	64
Chevron USA Inc v Natural Resources Defense Council, Inc	467 US 837; 81 L Ed 2d 694; (1984) 52 USLW 4845; 104 SCt 2778; 104 SCt 2778-845	United States Supreme Court	United States	25 Jun 1984	WorldLII	4367
Commissioner v First Security Bank of Utah, N A	405 US 394; 31 L Ed 2d 318; 92 SCt 1085	United States Supreme Court	United States	21 Mar 1972	WorldLII	33
Miami Beach First National Bank Cta v United States	443 F2d 116	United States Court of Appeals, Fifth Circuit	United States	5 May 1971	WorldLII	4
Dixon v United States	381 US 68; 10 ALR 3d 1371; 14 L Ed 2d 223; 85 SCt 1301	United States Supreme Court	United States	3 May 1965	WorldLII	99
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII	169
Ithaca Trust Co v United States	279 US 151; 73 L Ed 647; 49 SCt 291	United States Supreme Court	United States	8 Apr 1929	WorldLII	110
Simpson v United States	252 US 547; 64 L Ed 709; 40 SCt 367	United States Supreme Court	United States	19 Apr 1920	WorldLII	16
Commissioner v Newman	159 F2d 848		United States		Westlaw	11
Pasqualini v Commissioner of Internal Revenue	103 Tax Cas 1		United Kingdom			1
Exxon Corporation v Commissioner of Internal Revenue	102 Tax Cas 721		United Kingdom			2
Spiegelman v Commissioner of Internal Revenue	102 Tax Cas 394		United Kingdom			1
Rath v Commissioner of Internal Revenue	101 Tax Cas 196		United Kingdom			1
77 f3d 477	77 F3d 477		United States		Westlaw	41
"Judicial Deference to Revenue Rulings: Reconciling Divergent Standards,"	56 Ohio State Law Journal 1037	Ohio State Law Journal	United States		HeinOnline / LexisNexis	3
Estate of Jennings v Commissioner	10 Tax Cas 323		United Kingdom			13

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