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26 USC 2512 5

United States Code

United States Code

United States

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Magnin, Deceased; Donald Isaac Magnin, Executor, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	184 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1999	WorldLII		4
Schusterman v United States	63 F3d 986; 76 AFTR2d 95-6316	United States Court of Appeals, Tenth Circuit	United States	22 Aug 1995	WorldLII		14
Krabbenhoft v Commissioner of Internal Revenue	939 F2d 529	United States Court of Appeals, Eighth Circuit	United States	9 Aug 1991	WorldLII		2
Estate of Whitt v Commissioner of Internal Revenue	751 F2d 1548; 55 AFTR2d 85-1562	United States Court of Appeals, Eleventh Circuit	United States	4 Feb 1985	WorldLII		7
Rushton v Commissioner of Internal Revenue	498 F2d 88	United States Court of Appeals, Fifth Circuit	United States	8 Oct 1974	WorldLII		5

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