Comm'r v. Est. of Olsen, 371 U.S. 903 (1962). · Go Syfert
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Comm'r v. Est. of Olsen, 371 U.S. 903 (1962). Cases Citing This Book View Copy Cite
37 citation events across 10 distinct courts.
Strongest positive: Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal Revenue (ca8, 1966-02-28)
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963 1994 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited "see" Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal Revenue
8th Cir. · 1966 · signal: see · confidence high
See Olsen’s Estate v. Commissioner, 302 F.2d 671 , 674 (8 Cir. 1962), cert. denied 371 U.S. 903 , 83 S.Ct. 208 , 9 L.Ed.2d 165 . *11 We regard the present case, however, as one where the Commissioner has not so foreclosed himself.
discussed Cited "see" Jane M. Fanning (Formerly Jane M. Husting) v. Joseph J. Conley, Jr., as District Director of Internal Revenue for the District of Connecticut (2×)
2d Cir. · 1966 · signal: see · confidence high
See Estate of Olsen v. Commissioner, 302 F.2d 671 (8th Cir.), cert. denied, 371 U.S. 903 , 83 S.Ct. 208 , 9 L.Ed.2d 165 (1962).
discussed Cited "see" United States v. Mabel Carroll Pixton, Individually
5th Cir. · 1964 · signal: see · confidence high
See Smith v. Commissioner, 3 Cir. 1962, 305 F.2d 778 , cert, den’d, 1962, 371 U.S. 904 , 83 S.Ct. 208 , 9 L.Ed.2d 165 ; Martin v. Commissioner, 3 Cir. 1962, 305 F.2d 290 , cert, den’d, 1962, 371 U.S. 904 , 83 S.Ct. 209 , 9 L.Ed.2d 165 ; Gaugler v. United States, 2 Cir. 1963, 312 F.2d 681 ; Poyner v. Commissioner, 4 Cir. 1962, 301 F.2d 287 ; United States v. Kasynski, 10 Cir. 1960, 284 F.2d 143 ; United States v. Frankel, 8 Cir. 1962, 302 F.2d 666 , cert, den’d, 1962, 371 U.S. 903 , 83 S.Ct. 208 , 9 L.Ed. 2d 165 ; Olsen’s Estate v. Commissioner, 8 Cir. 1962, 302 F.2d 671 , cert, den’d…
discussed Cited "see, e.g." Frank v. United States
S.D.N.Y. · 1966 · signal: see also · confidence low
See also Smith v. Commissioner of Internal Revenue, 305 F.2d 778 (3rd Cir.), cert. denied 371 U.S. 904 , 83 S.Ct. 208 , 9 L.Ed.2d 165 (1962). (4) In determining whether a payment is a gift, the most critical consideration is the transferor’s intention.
Retrieving the full opinion text from the archive…
Commissioner of Internal Revenue
v.
Estate of Olsen
No. 395.
Supreme Court of the United States.
Nov 13, 1962.
371 U.S. 903
Solicitor General Cox, Assistant Attorney General Oberdorfer and Wayne G. Barnett for petitioner., Leland W. Scott for respondents.
Granted, Should.
Published

C. A. 8th Cir. Certiorari denied.