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26 USC 2032a     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Minter v United States	19 F3d 426; 73 AFTR2d 94-2365	United States Court of Appeals, Eighth Circuit	United States	23 Mar 1994	WorldLII		1
Bartlett v Commissioner of Internal Revenue	937 F2d 316	United States Court of Appeals, Seventh Circuit	United States	10 Sep 1991	WorldLII		4
Estate of Wood Jm v Commissioner of Internal Revenue	909 F2d 1155; 59 USLW 2097; 66 AFTR2d 90-5987	United States Court of Appeals, Eighth Circuit	United States	10 Oct 1990	WorldLII		14
Brockman v Commissioner of Internal Revenue	903 F2d 518; 65 AFTR2d 90-1249	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1990	WorldLII		4
Prussner v United States	896 F2d 218; 65 AFTR2d 90-1222	United States Court of Appeals, Seventh Circuit	United States	15 Feb 1990	WorldLII		20
Heffley v Commissioner of Internal Revenue	884 F2d 279; 64 AFTR2d 89-5909	United States Court of Appeals, Seventh Circuit	United States	17 Aug 1989	WorldLII		6
Foss v United States	865 F2d 178; 63 AFTR2d 89-1524	United States Court of Appeals, Eighth Circuit	United States	8 Mar 1989	WorldLII		7
Estate of Thompson v Commissioner of Internal Revenue	864 F2d 1128; 63 AFTR2d 89-1515	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1989	WorldLII		5
McDonald v Commissioner of Internal Revenue	853 F2d 1494; 62 AFTR2d 88-5995	United States Court of Appeals, Eighth Circuit	United States	15 Sep 1988	WorldLII		11
Mangels v United States	828 F2d 1324; 60 AFTR2d 87-6145	United States Court of Appeals, Eighth Circuit	United States	16 Sep 1987	WorldLII		7
Whalen v United States	826 F2d 668; 60 AFTR2d 87-6127	United States Court of Appeals, Seventh Circuit	United States	13 Aug 1987	WorldLII		7
Estate McCoy v Commissioner of Internal Revenue	809 F2d 333; 59 AFTR2d 87-1207	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1987	WorldLII		1
Martin v Commissioner of Internal Revenue	[1986] USCA7 96	United States Court of Appeals, Seventh Circuit	United States	3 Feb 1986	WorldLII		1
Estate of Sherrod v Commissioner of Internal Revenue	774 F2d 1057; 56 AFTR2d 85-6594	United States Court of Appeals, Eleventh Circuit	United States	25 Oct 1985	WorldLII		11
Estate of Cowser v Commissioner	736 F2d 1168	United States Court of Appeals, Seventh Circuit	United States	13 Jun 1984	WorldLII		13
Rath v United States	733 F2d 594	United States Court of Appeals, Eighth Circuit	United States	9 May 1984	WorldLII		1