Chase Manhattan Bank v. Gavin

How courts have described this case

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

• noting the connection for the inter vivos trust was the fact a noncontingent beneficiary was an in-state resident during the tax year in question
• noting the connection for the inter vivos trust was the fact a noncontingent beneficiary was an in-state resident during the tax year in question
• noting the connection for the inter vivos trust was the fact a noncontingent beneficiary was an in-state resident during the tax year in question
• Resident trusts as defined in General Statutes § 12-701 (a

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Lehman Bros. Bank, FSB v. State Bank Commissioner
  Supreme Court of Delaware· 2007-11-09· cited 17×
• Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion)
  Ohio Supreme Court· 2020-02-04· cited 9×
• Linn v. The Deparrtment of Revenue
  Appellate Court of Illinois· 2014-02-11· cited 8×
• Residuary Trust A v. Director, Division of Taxation
  New Jersey Tax Court· 2013-01-03· cited 4×
• Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of Revenue
  Supreme Court of North Carolina· 2018-06-08· cited 3×
• Robert L. McNeil, Jr. Trust ex rel. McNeil v. Commonwealth
  Commonwealth Court of Pennsylvania· 2013-05-24· cited 3×
• Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of Revenue
  Court of Appeals of North Carolina· 2016-07-05· cited 2×
• Alico, LLC v. Somers
  Supreme Court of Connecticut· 2023-12-19· cited 1×
• MERSCORP Holdings, Inc. v. Malloy
  Supreme Court of Connecticut· 2016-02-23
• Fielding v. Comm'r of Revenue
  Supreme Court of Minnesota· 2018-07-18
• Trust Under Will of Ashton, A.; Apl of: Reed, E.
  Supreme Court of Pennsylvania· 2021-10-04
• The Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Dep't of Revenue
  North Carolina Business Court· 2015-04-23

Cites

34 cases in this archive are cited by this case; the 20 most cited are listed.

• Complete Auto Transit, Inc. v. Brady
  Supreme Court· 1977-04-18· cited 1,211×
• Quill Corp. v. North Dakota Ex Rel. Heitkamp
  Supreme Court· 1992-05-26· cited 685×
• Container Corp. of America v. Franchise Tax Board
  Supreme Court· 1983-06-27· cited 579×
• Wisconsin v. J. C. Penney Co.
  Supreme Court· 1941-01-13· cited 574×
• General Motors Corp. v. Tracy
  Supreme Court· 1997-02-18· cited 447×
• Mobil Oil Corp. v. Commissioner of Taxes of Vt.
  Supreme Court· 1980-03-19· cited 395×
• Moorman Manufacturing Co. v. Bair
  Supreme Court· 1978-10-02· cited 361×
• Lawrence v. State Tax Comm'n of Miss.
  Supreme Court· 1932-05-16· cited 336×
• Miller Brothers Co. v. Maryland
  Supreme Court· 1954-05-03· cited 331×
• Curry v. McCanless
  Supreme Court· 1939-05-29· cited 320×
• National Bellas Hess, Inc. v. Department of Revenue
  Supreme Court· 1967-05-08· cited 313×
• Goldberg v. Sweet
  Supreme Court· 1989-01-10· cited 305×
• New York Ex Rel. Cohn v. Graves
  Supreme Court· 1937-03-01· cited 213×
• ASARCO Inc. v. Idaho State Tax Commission
  Supreme Court· 1982-10-18· cited 213×
• Oklahoma Tax Commission v. Chickasaw Nation
  Supreme Court· 1995-06-14· cited 213×
• Norfolk & Western Railway Co. v. Missouri State Tax Commission
  Supreme Court· 1968-03-11· cited 164×
• Connecticut General Life Insurance v. Johnson
  Supreme Court· 1938-01-31· cited 153×
• Safe Deposit & Trust Co. of Baltimore v. Virginia
  Supreme Court· 1929-11-25· cited 145×
• Barclays Bank PLC v. Franchise Tax Bd. of Cal.
  Supreme Court· 1994-06-20· cited 135×
• Cream of Wheat Co. v. County of Grand Forks
  Supreme Court· 1920-06-01· cited 101×

Other cases named Chase Manhattan Bank v. Gavin

1 other CourtListener record shares this case name.

• Chase Manhattan Bank v. Gavin
  Supreme Court· 1999-11-01· cited 1×