Cases citing 26 U.S.C. § 812

  • Henslee v. Union Planters National Bank & Trust Co.
    Jan. 3, 1949
    335 U.S. 595, 93 L. Ed. 2d 259, 69 S. Ct. 290, 1949 U.S. LEXIS 3051, SCDB 1948-022  ·  Supreme Court of the United States  ·  United States
  • Harris v. Commissioner
    Nov. 27, 1950
    340 U.S. 106, 95 L. Ed. 2d 111, 71 S. Ct. 181, 1950 U.S. LEXIS 2592, SCDB 1950-010  ·  Supreme Court of the United States  ·  United States
  • Elliott Estate
    Feb. 26, 1951
    78 Pa. D. & C. 406  ·  Schuylkill County Orphans' Court  ·  Pennsylvania
  • Jerome v. Jerome
    Jan. 21, 1952
    17 Conn. Supp. 399  ·  Connecticut Superior Court  ·  Connecticut
  • Erickson v. Smyth
    Aug. 14, 1952
    108 F. Supp. 412  ·  United States District Court for the Northern District of California  ·  United States
  • Blodget v. Delaney
    Jan. 29, 1953
    201 F.2d 589  ·  United States Court of Appeals for the First Circuit  ·  United States
  • Delaney v. Gardner
    June 5, 1953
    204 F.2d 855  ·  United States Court of Appeals for the First Circuit  ·  United States
  • Irving Trust Co. v. United States
    Sept. 24, 1954
    129 F. Supp. 303  ·  United States District Court for the Southern District of New York  ·  United States
  • Commissioner v. Estate of Sternberger
    Jan. 10, 1955
    348 U.S. 187, 99 L. Ed. 2d 246, 75 S. Ct. 229, 1955 U.S. LEXIS 1512, SCDB 1954-021  ·  Supreme Court of the United States  ·  United States
  • Estate of Awtry v. Commissioner
    April 26, 1955
    221 F.2d 749  ·  United States Court of Appeals for the Eighth Circuit  ·  United States
  • Fidelity-Philadelphia Trust Co. v. Smith
    Sept. 2, 1955
    135 F. Supp. 331  ·  United States District Court for the Eastern District of Pennsylvania  ·  United States
  • Krebs Estate
    Oct. 17, 1955
    5 Pa. D. & C.2d 769  ·  Delaware County Orphans' Court  ·  Pennsylvania
  • Pitts v. Hamrick
    Dec. 30, 1955
    228 F.2d 486  ·  United States Court of Appeals for the Fourth Circuit  ·  United States
  • Seubert v. Shaughnessy
    May 11, 1956
    233 F.2d 134  ·  United States Court of Appeals for the Second Circuit  ·  United States
  • Estate of Shedd v. Commissioner
    Oct. 9, 1956
    237 F.2d 345  ·  United States Court of Appeals for the Ninth Circuit  ·  United States
  • Greiss v. United States
    Dec. 4, 1956
    146 F. Supp. 505  ·  United States District Court for the Northern District of Illinois  ·  United States
  • Reilly v. Commissioner
    Jan. 8, 1957
    239 F.2d 797  ·  United States Court of Appeals for the Third Circuit  ·  United States
  • Jorgensen v. United States
    May 8, 1957
    152 F. Supp. 73  ·  United States Court of Claims  ·  United States
  • Howell v. Dudley
    May 29, 1957
    154 F. Supp. 571  ·  United States District Court for the Western District of Pennsylvania  ·  United States
  • Brown v. Smith
    July 30, 1957
    153 F. Supp. 674  ·  United States District Court for the Eastern District of Pennsylvania  ·  United States
  • United States v. Traders National Bank
    Oct. 18, 1957
    248 F.2d 667  ·  United States Court of Appeals for the Eighth Circuit  ·  United States
  • Estate of Brooks v. Commissioner
    Jan. 9, 1958
    250 F.2d 937  ·  United States Court of Appeals for the Third Circuit  ·  United States
  • Dexter v. United States
    March 27, 1958
    163 F. Supp. 442  ·  United States District Court for the District of Massachusetts  ·  United States
  • Estate of Werbe v. United States
    Nov. 10, 1958
    178 F. Supp. 704  ·  United States District Court for the Southern District of Indiana  ·  United States
  • Molner v. United States
    May 22, 1959
    175 F. Supp. 271  ·  United States District Court for the Northern District of Illinois  ·  United States
  • Hunt Estate
    Dec. 3, 1959
    19 Pa. D. & C.2d 356  ·  Delaware County Orphans' Court  ·  Pennsylvania
  • Estate of Vogel v. Commissioner
    March 25, 1960
    278 F.2d 548  ·  United States Court of Appeals for the Ninth Circuit  ·  United States
  • Roth v. Welch
    April 8, 1960
    183 F. Supp. 559  ·  United States District Court for the Southern District of Ohio  ·  United States
  • City National Bank & Trust Co. of Columbus v. United States
    March 7, 1962
    203 F. Supp. 398  ·  United States District Court for the Southern District of Ohio  ·  United States
  • Schuster v. Commissioner
    Nov. 26, 1962
    312 F.2d 311  ·  United States Court of Appeals for the Ninth Circuit  ·  United States
  • Benjamin v. United States
    Jan. 11, 1963
    160 Ct. Cl. 337  ·  United States Court of Claims  ·  United States
  • Northern Trust Co. v. Commissioner
    Nov. 3, 1977
    565 F.2d 455  ·  United States Court of Appeals for the Seventh Circuit  ·  United States
  • Mudry v. United States
    Dec. 8, 1986
    11 Cl. Ct. 207  ·  United States Claims Court  ·  United States
  • Bartlett v. Commissioner
    July 12, 1991
    937 F.2d 316  ·  United States Court of Appeals for the Seventh Circuit  ·  United States
  • Estate of Millikin v. Commissioner
    Sept. 10, 1997
    125 F.3d 339  ·  United States Court of Appeals for the Sixth Circuit  ·  United States
  • Gitlitz v. Commissioner
    July 6, 1999
    182 F.3d 1143  ·  United States Court of Appeals for the Tenth Circuit  ·  United States