Barnett v. Jenkins, 344 U.S. 836 (1952). · Go Syfert
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Barnett v. Jenkins, 344 U.S. 836 (1952). Cases Citing This Book View Copy Cite
75 citation events (2 in the last 25 years) across 32 distinct courts.
Strongest positive: United States v. Irvine (scotus, 1994-04-20)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" United States v. Irvine (2×)
SCOTUS · 1994 · signal: see · confidence high
See id., at 996 (citing Hardenbergh v. Commissioner, 198 F. 2d 63 (CA8), cert. denied, 344 U. S. 836 (1952)); 981 F. 2d, at 998 (concurring opinion).
discussed Cited "see" Irvine v. United States
1st Cir. · 1992 · signal: see · confidence high
See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, "state law controlled both the 'right' to renounce and the 'timeliness' of the renunciation").
discussed Cited "see" Irvine v. United States
8th Cir. · 1992 · signal: see · confidence high
See Hardenbergh v. Commissioner, 198 F.2d 63 (8th Cir.) (where no applicable regulation Court applied state law to determine the validity for federal gift tax purposes of disclaimers of rights to intestate shares), cert. denied, 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 (1952); see also Jewett v. Commissioner, 455 U.S. 305, 315 , 102 S.Ct. 1082, 1089 , 71 L.Ed.2d 170 (1982) (under cases antedating the initial regulation on disclaimers in 1958, “state law controlled both the ‘right’ to renounce and the ‘timeliness’ of the renunciation”).
cited Cited "see" Frank Caprio v. Bob Wilson
9th Cir. · 1975 · signal: see · confidence high
See Coast v. Hunt Oil Co., 195 F.2d 870, 872 (5 Cir. *840 1952), cert. denied, 344 U.S. 836 , 73 S.Ct. 46 , 97 L.Ed. 651 .
discussed Cited "see" Luehrmann v. Commissioner (2×)
Tax Ct. · 1959 · signal: see · confidence high
See Hardenbergh v. Commissioner, (C.A. 8) 198 F. 2d 63 , certiorari denied 344 U.S. 836 , affirming 17 T.C. 166 .
cited Cited "see, e.g." Rundle v. Welch
S.D. Ohio · 1960 · signal: compare · confidence low
Compare Hardenbergh v. Commissioner of Internal Revenue, 8 Cir., 1952, 198 F.2d 63 , certiorari denied 344 U.S. 836 , 73 S.Ct. 45 , 97 L.Ed. 650 .
Retrieving the full opinion text from the archive…
Barnett
v.
Jenkins
No. 261.
Supreme Court of the United States.
Oct 13, 1952.
344 U.S. 836
Petitioner pro se., Milton F. Napier for respondent.
Cited by 1 opinion  |  Published

St. Louis Court of Appeals of Missouri. Certiorari denied.