Worthen v. United States

How courts have described this case

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

• rejecting the segregated approach where the evidence established that there was no accumulation of assets in excess of business needs

Source: CourtListener parenthetical corpus (CC0).

Cited by

19 cases in this archive cite this case.

• Holmes v. Bateson
  First Circuit· 1978-08-11· cited 81×
• Estate of Bogley v. United States
  Court of Claims· 1975-04-16· cited 57×
• Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United States
  Court of Claims· 1962-07-18· cited 49×
• United States v. Curtis L. Parker and Martha Parker
  Fifth Circuit· 1967-06-13· cited 42×
• Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United States
  Court of Claims· 1969-02-14· cited 37×
• Dibble v. Sumter Ice and Fuel Co.
  Court of Appeals of South Carolina· 1984-10-02· cited 27×
• In Re Marriage of Hewitson
  California Court of Appeal· 1983-05-10· cited 27×
• In Re Estate of Harry Fried, Deceased. Ethel Fried v. Commissioner of Internal Revenue
  Second Circuit· 1971-07-13· cited 26×
• Holmes v. Bateson
  First Circuit· 1978-08-28· cited 23×
• Harold R. All, District Director of Internal Revenue, District of Connecticut v. Frances M. McCobb of the Estate of Thomas C. McCobb
  Second Circuit· 1963-08-21· cited 16×
• Pierce Rosenberg, of the Estate of Benjamin Rosenberg v. United States
  Seventh Circuit· 1962-11-14· cited 10×
• Estate of Bernard L. Porter, Deceased v. Commissioner of Internal Revenue
  First Circuit· 1971-05-10· cited 10×
• Mathews v. United States
  E.D. New York· 1964-02-26· cited 10×
• First Victoria National Bank, Independent Under the Will of T. J. Babb, Deceased v. United States
  First Circuit· 1980-07-09· cited 9×
• Estate of Porter v. Commissioner
  U.S. Tax Court· 1970-05-25· cited 7×
• Clayton v. James B. Clow & Sons
  N.D. Illinois· 1962-12-10· 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×
• Golden v. Oahe Enterprises, Inc.
  South Dakota Supreme Court· 1982-05-19· cited 1×
• Savage v. United States
  E.D. New York· 1963-08-02

Cites

6 cases in this archive are cited by this case.

• Lehman v. Commissioner of Internal Revenue
  Second Circuit· 1940-01-22· cited 129×
• Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal Revenue
  Third Circuit· 1959-02-20· cited 24×
• Goodman v. Granger
  Third Circuit· 1957-04-12· cited 21×
• Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal Revenue
  Third Circuit· 1959-10-16· cited 16×
• Schlegel v. United States
  W.D. New York· 1947-03-15· cited 6×
• Beaver Trust Company v. United States
  W.D. Pennsylvania· 1960-06-09· cited 4×