TABLE of CASES

• Jurisdiction: Maryland

TABLE OF CASES

A

Akers v. Fid. & Columbia Trust Co., 234 S.W. 725 (Ky. 1921)...............................................................................11

Am. Nat'l Bank & Trust Co. v. United States, 832 F.2d 1032 (7th Cir. 1987)................................................... 165

B

Bd. of Visitors & Governors v. Safe Deposit & Trust Co., 186 Md. 89, 46 A.2d 280 (1946).................................13

Broadway Nat'l Bank v. Adams, 133 Mass. 170 (1882)........................................................................................... 15

C

Cassel v. Kolb (In re Kolb), 321 F.3d 868, amended by, rehearing denied by, 326 F.3d 1030 (9th Cir. 2003)................................................................................................................................22

Chawla v. Transamerica Occidental Life Ins. Co., 2005 WL 405405 (E.D. Va. Feb. 3, 2005), aff'd in part, 440 F.3d 639 (4th Cir. 2006)............................................................................................................ 163

Cleaveland v. United States, 62 A.F.T.R.2d (RIA) 5992, 88-1 USTC ¶ 13,766 (C.D. Ill. 1988).........................54

Comm'r v. Berger, 201 F.2d 171 (2d Cir. 1953)......................................................................................................178

Comm'r v. Estate of Hubert, 520 U.S. 93 (1997), aff'g 63 F.3d 1083 (11th Cir. 1995)..........................................60

Comm'r v. Procter, 142 F.2d 824 (4th Cir. 1944)....................................................................................................172

Cook v. Comm'r, 115 T.C. 15 (2000), aff'd, 269 F.3d 854 (7th Cir. 2001)..........................................................230

Crummey v. Comm'r, 397 F.2d 82 (9th Cir. 1968)........................................................................................105, 166

Cully v. United States, 87-2 U.S. Tax Cas. (CCH) 13,725 (E.D. Wash. 1987)....................................................161

D

Detroit Bank & Trust Co. v. United States, 467 F.2d 964 (6th Cir. 1972), cert. denied, 410 U.S. 929 (1973) ..............................................................................................................................161

Drye v. United States, 528 U.S. 49 (1999)................................................................................................................. 18

Duvall v. McGee, 375 Md. 476, 826 A.2d 416 (2003)............................................................................................15

E

Estate of Alexander v. Comm'r, 82 T.C. 34 (1984), aff'd without opinion, 760 F.2d 264 (4th Cir. 1985)...............54

Estate of Atkinson v. Comm'r, 309 F.3d 1290 (11th Cir. 2002)............................................................................191

Estate of Bischoff v. Comm'r, 69 T.C. 32 (1977)...................................................................................................... 159

Estate of Clack v. Comm'r, 106 T.C. 131 (1996), acq., 1996-2 C.B. 1....................................................................56

Estate of Clay v. Comm'r, 86 T.C. 1266 (1986)...............................................................................................161, 163

Estate of Clayton v. Comm'r, 976 F.2d 1486 (5th Cir. 1992), rev'g 97 T.C. 327 (1991).........................................56

Estate of Connolly v. United States, 551 F.2d 545 (3d Cir. 1977)..........................................................................156

Estate of Cristofani v. Comm'r, 97 T.C. 74 (1991), acq. in result only, 1992-1 C.B. 1, 1997-1 I.R.B. 5.................173

Estate of Cristofani v. Comm'r, 97 T.C. 74 (1991), action on dec., 1992-09 (Mar. 23, 1992).................................173

Estate of Cristofani v. Comm'r, 97 T.C. 74 (1991), action on dec., 1996-010...