Kappel's Estate v. C. I. R., 78-2148

Core Citations

CITED in

• Chertkof v. C. I. R.
• Chertkof v. C. I. R.

DISTINGUISHED in

• Chertkof v. C. I. R.

This document cites

• Federal Cases - GB, INC. v. United States, 301-69.
• Federal Cases - Cory v. Comm'r of Internal Revenue, Docket No. 65590.
• Federal Cases - Kappel v. Comm'r of Internal Revenue (In re Estate of Kappel) , Docket No. 584-76.
• Federal Cases - Chertkof v. Comm'r of Internal Revenue , Docket No. 2345-75.
• Federal Cases - Commissioner of Internal Revenue v. South Texas Lumber Co



See all quotations

• Federal Cases - Cory v. Commissioner of Internal Revenue, 61
• Federal Cases - Birchenough v. United States
• Federal Cases - Fulman v. United States
• Federal Cases - Yagoda v. CIR
• Federal Cases - Stearns Co of Boston, Mass v. United States
• Federal Cases - GB, INC. v. United States
• Federal Cases - Karpe v. United States
• Federal Cases - Kappel v. United States
• Federal Cases - Kappel v. United States
• Federal Cases - Kent Homes, Inc. v. CIR, 71-1396
• US - Reference Stubs - Circumstances of adjustment
• US - Reference Stubs - Amount and method of adjustment
• US - Reference Stubs - Double exclusion of an item of gross income
• US - Reference Stubs - Definitions
• US - Reference Stubs - Computation of tax where taxpayer restores substantial amount held under claim of right
• US - Reference Stubs - Limitations on assessment and collection
• US - Reference Stubs - Notice of deficiency
• US - Reference Stubs - Correction of error