United States v. Land

How courts have described this case

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

• “It is only in the few cases where death alters value, as well as ownership, that it is necessary to determine whether the value at the time of death reflects the change caused by death____”

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States
  Fifth Circuit· 1981-10-01· cited 227×
• Estate of Bernard Curry, Union Bank and Trust of New Albany, Trustee v. United States
  Seventh Circuit· 1983-04-12· cited 98×
• J. C. Shepherd v. Comr. of IRS
  Eleventh Circuit· 2002-02-28· cited 49×
• Northern Trust Co. v. Commissioner
  U.S. Tax Court· 1986-08-11· cited 38×
• Estate of Chenoweth v. Commissioner
  U.S. Tax Court· 1987-06-29· cited 32×
• Citizens Bank & Trust Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1988-02-16· cited 31×
• Adams v. United States
  Fifth Circuit· 2000-07-05· cited 28×
• United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, Deceased
  Tenth Circuit· 1963-06-03· cited 28×
• Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal Revenue
  Fifth Circuit· 1983-10-24· cited 25×
• Estate of Wycoff v. Commissioner
  U.S. Tax Court· 1973-02-01· cited 20×
• Estate of Ellen M. Wien, Deceased v. Commissioner of Internal Revenue
  Fifth Circuit· 1971-04-12· cited 17×
• Old Kent Bank and Trust Company v. United States
  W.D. Michigan· 1968-11-04· cited 17×
• Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal Revenue
  Second Circuit· 1998-08-18· cited 14×
• Estate of Johnson v. Commissioner
  U.S. Tax Court· 1981-07-28· cited 14×
• The First National Bank of Birmingham, Alabama, and Sindey M. Amith, Executors of the Estate of Henery M. Smith v. United States
  First Circuit· 1966-03-29· cited 12×
• Old Kent Bank & Trust Co. v. United States
  Sixth Circuit· 1970-08-07· cited 12×
• Mathews v. United States
  E.D. New York· 1964-02-26· cited 10×
• Estate of Charles K. McClatchy William K. Coblentz and James McClatchy Personal Representatives v. Commissioner of Internal Revenue
  Ninth Circuit· 1998-06-26· cited 6×
• Coblentz v. Commissioner (In re Estate of McClatchy)
  U.S. Tax Court· 1996-04-03· cited 5×
• The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States
  Fifth Circuit· 1980-06-18· cited 4×

Cites

16 cases in this archive are cited by this case.

• Knowlton v. Moore
  Supreme Court· 1900-05-14· cited 739×
• Chase National Bank v. United States
  Supreme Court· 1929-01-02· cited 497×
• Saltonstall v. Saltonstall
  Supreme Court· 1928-02-20· cited 222×
• Edwards v. Slocum
  Supreme Court· 1924-02-18· cited 216×
• Helvering v. Salvage
  Supreme Court· 1936-01-13· cited 167×
• Wilson v. Bowers
  Second Circuit· 1932-04-11· cited 59×
• Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue
  First Circuit· 1956-11-13· cited 56×
• Lomb v. Sugden
  Second Circuit· 1936-03-02· cited 52×
• Mearkle's Estate v. Commissioner of Internal Revenue
  Third Circuit· 1942-06-17· cited 33×
• Giannini v. Commissioner
  Ninth Circuit· 1945-03-09· cited 33×
• May v. McGowan Collector of Internal Revenue
  Second Circuit· 1952-02-05· cited 31×
• Worcester County Tr. Co. v. Commissioner of Internal Rev.
  First Circuit· 1943-03-29· cited 30×
• Goodman v. Granger
  Third Circuit· 1957-04-12· cited 21×
• Estate of Maddock v. Commissioner
  U.S. Tax Court· 1951-02-15· cited 21×
• Newell v. Commissioner of Internal Revenue
  Seventh Circuit· 1933-07-07· cited 11×
• Christiernin v. Manning
  D. New Jersey· 1956-03-02· cited 5×

Other cases named United States v. Land

12 other CourtListener records share this case name.

• United States v. Land
  United States Court of Military Appeals· 1980-12-15· cited 15×
• United States v. Land
  Fifth Circuit· 2000-06-01· cited 6×
• United States v. Land
  Eleventh Circuit· 1998-12-31· cited 1×
• United States v. Land
  W.D. New York· 1994-12-29· cited 1×
• United States v. Land
  Ninth Circuit· 1987-06-16
• United States v. Land
  Eleventh Circuit· 1995-02-16
• United States v. Land
  Fifth Circuit· 1995-09-12
• United States v. Land
  Fifth Circuit· 1995-10-19
• United States v. Land
  Eleventh Circuit· 1996-09-05
• United States v. Land
  Eleventh Circuit· 1997-11-21
• United States v. Land
  Navy-Marine Corps Court of Criminal Appeals· 2020-11-18
• United States v. Land
  Court of Appeals for the Armed Forces· 2014-10-08