Merrill v. Fahs

How courts have described this case

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

• the gift and estate taxes are in pari material and must be construed together
• “‘The gift tax was supplementary to the estate tax. The two are in pari materia and must be construed together.’”
• the gift and estate taxes are in pari materia and must be construed together
• \But to interpret the same phrases in the two [laws] concerning the same subject matter in different ways where obvious reasons do not compel divergent treatment is to introduce another and needless complexity ....\
• “The guiding light is . . . [that] ‘[t]he gift tax [i]s supplementary to the estate tax. The two are in pari materia and must be construed together.’” (quoting Estate of Sanford v. Commissioner, 308 U.S. at 44)

Source: CourtListener parenthetical corpus (CC0).

Cited by

80 cases in this archive cite this case; the 20 most cited are listed.

• United States v. Davis
  Supreme Court· 1962-06-04· cited 380×
• Harris v. Commissioner
  Supreme Court· 1950-11-27· cited 153×
• Estate of Sachs v. Commissioner
  U.S. Tax Court· 1987-04-06· cited 59×
• McMurtry v. Commissioner of Internal Revenue
  First Circuit· 1953-04-13· cited 55×
• Puerto Rico Ilustrado, Inc. v. Buscaglia
  Supreme Court of Puerto Rico· 1945-05-04· cited 51×
• Rosenthal v. Commissioner of Internal Revenue
  Second Circuit· 1953-06-24· cited 50×
• Gregory v. Commissioner
  U.S. Tax Court· 1963-03-25· cited 50×
• Goetchius v. Commissioner
  U.S. Tax Court· 1951-09-28· cited 45×
• Converse v. Commissioner
  U.S. Tax Court· 1945-10-31· cited 44×
• Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal Revenue
  First Circuit· 1962-07-11· cited 40×
• Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal Revenue
  Ninth Circuit· 1999-07-13· cited 36×
• Commissioner of Internal Revenue v. Chase Manhattan Bank
  Fifth Circuit· 1958-08-19· cited 36×
• Harris v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Harris
  Second Circuit· 1949-12-22· cited 34×
• Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust Company
  Second Circuit· 1954-11-08· cited 30×
• Commissioner of Internal Revenue v. Converse
  Second Circuit· 1947-08-13· cited 30×
• Farid-Es-Sultaneh v. Commissioner of Internal Rev.
  Second Circuit· 1947-04-11· cited 29×
• Estate of Frothingham v. Commissioner
  U.S. Tax Court· 1973-05-16· cited 28×
• Doll v. Commissioner
  Eighth Circuit· 1945-04-24· cited 28×
• John Michael Wheeler, Independent of the Estate of Elmore K. Melton, Jr. v. United States
  Fifth Circuit· 1997-06-19· cited 26×
• Stacey v. Saunders
  Supreme Court of Alabama· 1983-07-01· cited 26×

Cites

16 cases in this archive are cited by this case.

• Estate of Sanford v. Commissioner
  Supreme Court· 1939-12-04· cited 558×
• Humes v. United States
  Supreme Court· 1928-04-09· cited 208×
• Taft v. Commissioner
  Supreme Court· 1938-05-23· cited 120×
• Jones v. Commissioner
  U.S. Tax Court· 1943-05-28· cited 58×
• Commissioner of Internal Revenue v. Prouty
  First Circuit· 1940-11-01· cited 41×
• Ferguson v. Dickson
  Third Circuit· 1924-08-19· cited 39×
• Commissioner of Internal Revenue v. Bristol
  First Circuit· 1941-06-27· cited 38×
• Smith v. Hines
  Supreme Court of Florida· 1864-07-01· cited 30×
• North v. Ringling Ringling v. North
  Supreme Court of Florida· 1940-08-02· cited 18×
• Sheets v. Commissioner of Internal Revenue
  Eighth Circuit· 1938-03-30· cited 15×
• McCaughn v. Carver
  Third Circuit· 1927-04-27· cited 13×
• Stubblefield v. United States
  Court of Claims· 1934-04-02· cited 7×
• Fahs v. Merrill
  Fifth Circuit· 1944-05-03· cited 6×
• Merrill v. Fahs
  S.D. Florida· 1943-06-24· cited 5×
• Bristol v. Commissioner
  Board of Tax Appeals· 1940-06-28· cited 2×
• Webre Steib Co. v. Commissioner
  Supreme Court· 1944-10-09· cited 2×

Other cases named Merrill v. Fahs

1 other CourtListener record shares this case name.

• Merrill v. Fahs
  S.D. Florida· 1943-06-24· cited 5×