United States v. Stapf

How courts have described this case

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

• “[T]he primary thrust ... is to extend to taxpayers in common law states the advantages of ‘estate splitting’ otherwise available only in community property states.”
• \[T]he primary thrust ... is to extend to taxpayers in common law states the advantages of 'estate splitting' otherwise available only in community property states.\
• A deduction for a claim against an estate “should not be predicated solely on the finding that a promise or claim is legally enforceable under the state laws governing the validity of contracts and wills.”
• A deduction for a claim against an estate \should not be predicated solely on the finding that a promise or claim is legally enforceable under the state laws governing the validity of contracts and wills.\
• interpreting corresponding provision in 1939 Code

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Jackson v. United States
  Supreme Court· 1964-03-23· cited 135×
• Estate of David Smith, Deceased v. Commissioner of Internal Revenue
  Second Circuit· 1975-02-04· cited 107×
• Todd v. Commissioner
  U.S. Tax Court· 1971-11-29· cited 57×
• Northeastern Pennsylvania National Bank & Trust Co. v. United States
  Supreme Court· 1967-05-22· cited 54×
• Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue
  First Circuit· 1974-11-19· cited 39×
• Bank of New York v. United States
  Third Circuit· 1975-11-04· cited 35×
• Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United States
  Third Circuit· 1965-06-22· cited 30×
• Estate of Belcher v. Commissioner
  U.S. Tax Court· 1984-08-16· cited 29×
• Estate of Shelfer v. Commissioner of Internal Revenue
  Eleventh Circuit· 1996-07-01· cited 27×
• Commissioner v. Estate of Hubert
  Supreme Court· 1997-03-18· cited 26×
• Estate of Shapiro v. United States
  Ninth Circuit· 2011-02-22· cited 26×
• Murray v. United States
  Court of Claims· 1982-08-25· cited 26×
• Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal Revenue
  Second Circuit· 1966-10-27· cited 23×
• The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of America
  Ninth Circuit· 1978-08-31· cited 22×
• Tiffany v. Commissioner
  U.S. Tax Court· 1967-02-20· cited 20×
• Estate of Wycoff v. Commissioner
  U.S. Tax Court· 1973-02-01· cited 20×
• Estate of Posen v. Commissioner
  U.S. Tax Court· 1980-12-10· cited 19×
• Beatrice Smither Parson, of the Will and Estate of George W. Parson v. United States
  Fifth Circuit· 1972-05-22· cited 18×
• Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal Revenue
  Second Circuit· 1979-12-07· cited 18×
• The Union Commerce Bank, Transferee v. Commissioner of Internal Revenue
  Sixth Circuit· 1964-12-14· cited 17×

Cites

6 cases in this archive are cited by this case.

• Skidmore v. Swift & Co.
  Supreme Court· 1944-12-04· cited 4,567×
• Morgan v. Commissioner
  Supreme Court· 1940-01-29· cited 812×
• Commissioner v. Wemyss
  Supreme Court· 1945-03-26· cited 261×
• Town of Flagstaff v. Walsh
  Ninth Circuit· 1925-11-23· cited 13×
• Stapf v. United States
  N.D. Texas· 1960-08-08· cited 7×
• Unnamed case
  Fifth Circuit· 1962-09-26· cited 1×

Other cases named United States v. Stapf

3 other CourtListener records share this case name.

• United States v. Stapf
  Fifth Circuit· 1962-09-26· cited 9×
• United States v. Stapf
  Supreme Court· 1963-02-25
• United States v. Stapf
  Supreme Court· 1964-01-06