Eisenberg v. C.I.R., Docket No. 97-4331

Core Citations

CITED in

• Matthew G. Norton Co. v. Smyth
• Matthew G. Norton Co. v. Smyth

DISTINGUISHED in

• Matthew G. Norton Co. v. Smyth

This document cites

• Federal Cases - General Utilities Operating Co v. Helvering
• Federal Cases - Ward v. Comm'r of Internal Revenue
• Federal Cases - Andrews v. Commissioner
• Federal Cases - Gallun v. Commissioner
• Federal Cases - United States v. Cumberland Public Service Co



See all quotations

• Federal Cases - Obermer v. United States
• Federal Cases - Briones v. Runyon
• Federal Cases - Andrews v. Comm'r of Internal Revenue (In re Estate of Andrews)
• Federal Cases - Piper v. Comm'r of Internal Revenue (In re Estate of Piper)
• Federal Cases - Wallace v. Comm'r of Internal Revenue (In re Estate of Cruikdhank)
• US - Reference Stubs - Installment method
• US - Reference Stubs - Valuation of gifts
• US - Reference Stubs - Passive activity losses and credits limited
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• US - Reference Stubs - Valuation of property; in general
• US - Reference Stubs - Imposition of tax
• US - Reference Stubs - Determination of amount of and recognition of gain or loss
• US - Reference Stubs - Determination
• US - Reference Stubs - Tax imposed on certain built-in gains
• US - Reference Stubs - Gain or loss recognized on property distributed in complete liquidation
• US - Reference Stubs - Taxability of corporation on distribution