Fruehauf v. Commissioner (1968)
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· 23 citation events
across 4 courts.
Showing the 3 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1968 → 2026 · click a year to view the case as of then
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Estate of Craft v. Commissioner (1977)
See 1 Scott, Trusts 37 (3d ed. 1967); 2 Scott, Trusts 164 (3d ed. 1967); Estate of Fruehauf v. Commissioner, 50 T.C. 915, 923-924 (1968), and cases cited therein.
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Estate of Margrave v. Commissioner (1978)
Compare Terriberry v. United States , 517 F.2d 286 (5th Cir. 1975) , 4 Rose v. United States , 511 F.2d 259 (5th Cir. 1975) , Estate of Lumpkin v. Commissioner , 474 F.2d 1092 (5th Cir. 1973) , revg. 56 T.C. 815 (1971) , and Estate of Fruehauf v. Commissioner , 427 F.2d 80 (6th *17 Cir. 1970) , affg. 50 T.C. 915 (1968) , with Estate of Connelly v. United States , 551 F.2d 545 (3d Cir. 1977) , and Skifter v. Commissioner , 468 F.2d 699 (2d Cir. 1972) , affg. 56 T.C. 1190 (197…
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Estate of Tomerlin v. Commissioner (1986)
See also Estate of Fruehauf v. Commissioner, 427 F.2d 80 (6th Cir. 1970) , affg. 50 T.C. 915 (1968) (where the fact that decedent possessed incidents of ownership in the life insurance policy was determined from an examination of the provisions of a will); Commissioner v. Estate of Karagheusian, supra ↩ (decedent's incidents of ownership in the life insurance policy were created by a collateral contract, which was a trust instrument). 4.
where the fact that decedent possessed incidents of ownership in the life insurance policy was determined from an examination of the provisions of a will