Larry L. Sather v. CIR

How courts have described this case

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

• applying the reciprocal trust doctrine 4 in a gift tax context to determine the economic substance of gift transfers
• applying the reciprocal trust doctrine4 in a gift tax context to determine the economic substance of gift transfers

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• Van Scoten v. Commissioner
  Tenth Circuit· 2006-03-09· cited 54×
• Estate of True v. Commissioner
  Tenth Circuit· 2004-12-02· cited 42×
• Leo J. Polack v. Commissioner of Internal Revenue
  Eighth Circuit· 2004-05-03· cited 30×
• Estate of Thompson v. Commissioner
  Second Circuit· 2007-08-23· cited 15×
• United States v. Louis B. Oberhauser
  Eighth Circuit· 2002-04-04· cited 14×
• Mark W. Senda and Michele Senda v. Commissioner of Internal Revenue
  Eighth Circuit· 2006-01-06· cited 14×
• State v. Aaberg
  South Dakota Supreme Court· 2006-06-28· cited 13×
• Patterson v. District of Columbia
  District of Columbia Court of Appeals· 2010-05-06· cited 9×
• Estate of Robert v. Schuler, Deceased Jay Schuler and Thomas Schuler, Co-Personal Representatives v. Commissioner of Internal Revenue
  Eighth Circuit· 2002-03-07· cited 8×
• Medlock v. United States
  C.D. California· 2003-10-30· cited 8×
• Hoffman v. United States
  W.D. Washington· 2002-05-24· cited 8×
• Unnamed case
  Eighth Circuit· 1991-12-27
• Haag v. Sallie Mae (In Re Haag)
  W.D. Missouri· 2002-03-26
• Estate of Schuler v. CIR
  Eighth Circuit· 2002-03-07
• Leo J. Polack v. CIR
  Eighth Circuit· 2004-05-03
• Mark W. Senda v. CIR
  Eighth Circuit· 2006-01-06

Cites

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

• Torres v. Oakland Scavenger Co.
  Supreme Court· 1988-06-24· cited 1,233×
• Dickman v. Commissioner
  Supreme Court· 1984-04-16· cited 194×
• Estate of Spiegel v. Commissioner
  Supreme Court· 1949-01-17· cited 162×
• United States v. Estate of Grace
  Supreme Court· 1969-06-02· cited 131×
• Lehman v. Commissioner of Internal Revenue
  Second Circuit· 1940-01-22· cited 129×
• Terwilliger v. Greyhound Lines, Inc.
  Supreme Court· 1990-05-21· cited 114×
• Dorner v. United States
  Supreme Court· 1988-01-25· cited 74×
• Estate of Bischoff v. Commissioner
  U.S. Tax Court· 1977-10-20· cited 55×
• Srivastava v. Commissioner
  Fifth Circuit· 2000-07-21· cited 49×
• Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States
  Tenth Circuit· 1991-09-26· cited 48×
• William D. Little v. Commissioner of Internal Revenue
  Ninth Circuit· 1997-02-11· cited 47×
• Estate of Yaeger v. Commissioner
  Second Circuit· 1989-11-07· cited 47×
• Mississippi Valley Trust Co. v. Commissioner of Internal Revenue
  Eighth Circuit· 1945-02-06· cited 42×
• Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States
  Court of Claims· 1968-04-19· cited 32×
• Twenty Mile Joint Venture, PND, Ltd. v. Commissioner
  Tenth Circuit· 1999-12-27· cited 30×
• Dwight E. Lee and Leslie E. Lee v. Commissioner of Internal Revenue
  Second Circuit· 1998-08-25· cited 25×
• Douglas A. Page and Carolyn Page v. Commissioner of Internal Revenue
  Eighth Circuit· 1987-08-13· cited 22×
• David D. Parrish v. Commissioner of Internal Revenue
  Eighth Circuit· 1999-02-23· cited 22×
• Chanin v. United States
  Court of Claims· 1968-06-28· cited 18×
• John A. Schultz v. United States
  Fourth Circuit· 1974-03-11· cited 17×