Chanin v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Both parties are agreed that each stockholder and not the corporate entity is to be considered a donee.”
• \Both parties are agreed that each stockholder and not the corporate entity is to be considered a donee.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States
  Tenth Circuit· 1991-09-26· cited 48×
• Larry L. Sather v. CIR
  Eighth Circuit· 2001-06-07· cited 25×
• Tilton v. Commissioner
  U.S. Tax Court· 1987-03-16· cited 17×
• Jacob W. Blasdel and Ruth Alice Blasdel v. Commissioner of Internal Revenue
  Fifth Circuit· 1973-05-21· cited 10×
• Estate of McClure v. United States
  Court of Claims· 1979-10-17· cited 3×
• Wooley v. United States
  S.D. Indiana· 1990-03-03· cited 1×