Est. of James E. Craft, Thomas J. Craft v. Comm'r of Internal Revenue, 608 F.2d 240 (5th Cir. 1979). · Go Syfert
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Est. of James E. Craft, Thomas J. Craft v. Comm'r of Internal Revenue, 608 F.2d 240 (5th Cir. 1979). Cases Citing This Book View Copy Cite
67 citation events (9 in the last 25 years) across 3 distinct courts.
Strongest positive: Meredith Corp. v. Commissioner (tax, 1994-03-14)
Treatment trajectory · 1979 → 2026 · click a year to view as-of
1979 2002 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
discussed Cited "see" Meredith Corp. v. Commissioner (2×)
Tax Ct. · 1994 · signal: see · confidence high
See Estate of Craft v. Commissioner , 68 T.C. 249 , 260-263 (1977) , affd. 608 F.2d 240 (5th Cir. 1979) .
discussed Cited "see" Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue (2×)
2d Cir. · 1984 · signal: see · confidence high
See Estate of Craft v. Commissioner, 68 T.C. 249, 263-64 (1977), aff’d, 608 F.2d 240 (5th Cir.1979) (per curiam); Gior-dano v. Commissioner, 63 T.C. 462 , 465-67 .(1975); Grummer v. Commissioner, 46 T.C. 674, 678-80 (1966).
discussed Cited "see" Vaughn v. Commissioner (2×)
Tax Ct. · 1983 · signal: see · confidence high
See Estate of Craft v. Commissioner, 68 T.C. 249 (1977), affd. 608 F.2d 240 (5th Cir. 1979).
cited Cited "see" Dobbe
unknown court · L. · signal: see · confidence high
See Estate of Craft v. Commissioner, 68 T.C. 249 , 262 (1977) , affd. per curiam 608 F.2d 240 (5th Cir. 1979) .
cited Cited "see, e.g." David H. Melasky & Audrey Melasky v. Commissioner
Tax Ct. · 2018 · signal: see, e.g. · confidence low
See, e.g., Estate of Craft v. Commissioner, 68 T.C. 249 (1977), aff’d, 608 F.2d 240 (5th Cir. 1979).
discussed Cited "see, e.g." INI, Inc. v. Commissioner
unknown court · 1995 · signal: see also · confidence low
Id . at 803 ; see also Estate of Craft v. Commissioner , 68 T.C. 249 , 263 (1977) *143 (a "fundamental principle of tax law [is] that State law creates legal rights and property interests while Federal law determines what, and to what extent, interests or rights, so created shall be taxed.") affd. without published opinion 608 F.2d 240 (5th Cir. 1979) .
cited Cited "see, e.g." Barter v. Commissioner
Tax Ct. · 1990 · signal: see, e.g. · confidence low
See, e.g., Estate of Craft v. Commissioner , 68 T.C. 249 (1977) , affd. per curiam 608 F.2d 240 (5th Cir. 1979) .
cited Cited "see, e.g." Estate of Kraus v. Commissioner
Tax Ct. · 1988 · signal: see, e.g. · confidence low
See, e.g., Estate of Craft v. Commissioner, 68 T.C. 249 , 263 (1977) , affd. per curiam 608 F.2d 240 (5th Cir. 1979) .
cited Cited "see, e.g." Mahler v. Commissioner
Tax Ct. · 1987 · signal: see also · confidence low
See also Estate of Craft v. Commissioner, 68 T.C. 249 (1977) , affd. per curiam 608 F.2d 240 ↩ (5th Cir. 1979) (discussing the Tax Court's application of the parol evidence rule). 10.
discussed Cited "see, e.g." Gulf Oil Corp. v. Commissioner (2×)
Tax Ct. · 1986 · signal: see also · confidence low
See also Estate of Craft v. Commissioner , 68 T.C. 249 (1977) , affd. per curiam 608 F.2d 240 (5th Cir. 1979) .
discussed Cited "see, e.g." D. J. Powers Co. v. Commissioner
Tax Ct. · 1981 · signal: compare · confidence low
Compare Estate of Craft v. Commissioner , 68 T.C. 249 , 262-263 (1977) , affd. per curiam, 608 F.2d 240 ↩ (5th Cir. 1979) , where this Court looked to the law of the state which governed the contract insofar as the admissibility of parol evidenced was concerned. 5.
cited Cited "see, e.g." Estate of Reichenberger v. Commissioner
Tax Ct. · 1980 · signal: see also · confidence low
See also Estate of Craft v. Commissioner , 68 T.C. 249 (1977) , affd. 608 F. 2d 240 (5th Cir. 1979) .
Retrieving the full opinion text from the archive…
Estate of James E. Craft, Thomas J. Craft
v.
Commissioner of Internal Revenue
77-3406.
Court of Appeals for the Fifth Circuit.
Dec 13, 1979.
608 F.2d 240
Published

608 F.2d 240

80-1 USTC P 13,327

ESTATE OF James E. CRAFT, Thomas J. Craft, Executor,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 77-3406.

United States Court of Appeals,
Fifth Circuit.

Dec. 13, 1979.

Rogers & Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant.

M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee.

Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

PER CURIAM:

1

Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.

2

AFFIRMED.