Estate of Frank Branson v. Comm'r of Internal Revenue

Core Citations

OVERRULES OTHER CASE

• Gooch Milling & Elevator Co. v. Commissioner of Int. Rev.
• Kolom v. U.S.

DISTINGUISHES

• Commissioner of Internal Revenue v. Gooch Milling Elevator Co

This document cites

• Federal Cases - Buchine v. C.I.R., s. 93-4977
• Federal Cases - United States v. Bowcut
• Federal Cases - Rothensies v. Electric Storage Battery Co v. 15 8212 18, 1946
• Federal Cases - Toscano v. CIR
• Federal Cases - Pacific First Federal Sav. Bank v. C.I.R.



See all quotations

• Federal Cases - Russell v. U.S.
• Federal Cases - Commissioner of Internal Revenue v. Coy
• Federal Cases - Steel Co. v. Citizens for Better Environment
• Federal Cases - United States v. Dalm
• Federal Cases - Kolom v. U.S.
• Federal Cases - Stone v. White
• Federal Cases - Comm'r Internal Revenue v. Lundy
• Federal Cases - O'Brien v. U.S.
• New Mexico - 1998 -NMCA- 55, Teco Investments, Inc. v. Taxation and Revenue Dept. of State of N.M.
• Federal Cases - Estate of Mueller v. C.I.R.
• Federal Cases - Kelley v. C.I.R.
• Federal Cases - Gooch Milling & Elevator Co. v. Commissioner of Int. Rev.
• Federal Cases - Commissioner of Internal Revenue v. Gooch Milling Elevator Co
• Federal Cases - Boyle v. United States
• Federal Cases - Vitt's Estate v. U.S., s. 82-1823
• Federal Cases - Holzer v. United States, 15630.
• Federal Cases - Freytag v. Commissioner of Internal Revenue
• Federal Cases - Flora v. United States
• Federal Cases - Holzer v. United States, Civ. A. No. 63-C-203.
• Federal Cases - Bull v. United States, 649
• Federal Cases - Great Southern Fire Proof Hotel Company v. Benjamin Jones
• Federal Cases - Bokum v. C.I.R.
• Federal Cases - Parker v. U.S.
• Federal Cases - United States v. Herring, 7288.
• Federal Cases - I & O Pub. Co., Inc. v. C.I.R.
• Federal Cases - Naftel v. Comm'r of Internal Revenue
• US - Reference Stubs - Determinations by Tax Court
• US - Reference Stubs - Limitations on credit or refund
• US - Reference Stubs - Date when Tax Court decision becomes final
• US - Reference Stubs - Disposal of coal or domestic iron ore