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Lucas v Earl     197

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Penny v Commissioner of Inland Revenue	[2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406	High Court of New Zealand	New Zealand	19 Mar 2009	NZLII		6
abrogated on other grounds by Comm'r v Banks	543 US 426; 125 SCt 826; 160 L Ed 2d 859	Cir 2000))	United States	24 Jan 2005	WorldLII		5
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Raymond v United States	355 F3d 107	United States Court of Appeals, Second Circuit	United States	13 Jan 2004	WorldLII		2
John W Banks, II v Commissioner of Internal Revenue	345 F3d 373	United States Court of Appeals, Sixth Circuit	United States	30 Sep 2003	WorldLII		4
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII		6
Estate of Lisle v Commissioner of Internal Revenue	341 F3d 364	United States Court of Appeals, Fifth Circuit	United States	30 Jul 2003	WorldLII		5
Sinyard, Petitioners-Appellants v Commissioner of Internal Revenue, Respondent-Appellee	268 F3d 756	United States Court of Appeals, Ninth Circuit	United States	25 Sep 2001	WorldLII		2
Eldon R Kenseth and Susan M Kenseth, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	259 F3d 881	United States Court of Appeals, Seventh Circuit	United States	7 Aug 2001	WorldLII		8
Mattie Foster, Plaintiff-Appellant, v United States of America, Defendant-Appellee	249 F3d 1275	United States Court of Appeals, Eleventh Circuit	United States	30 Apr 2001	WorldLII		5
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII		8
United States of America, Plaintiff-Appellee, v Donald Newell, Defendant-Appellant	239 F3d 917	United States Court of Appeals, Seventh Circuit	United States	9 Feb 2001	WorldLII		5
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee	220 F3d 353	United States Court of Appeals, Fifth Circuit	United States	21 Jul 2000	WorldLII		11
Coady v Commissioner	213 F3d 1187	United States Court of Appeals, Ninth Circuit	United States	14 Jun 2000	WorldLII		9
Estate of Clarks v United States	202 F3d 854	United States Court of Appeals, Sixth Circuit	United States	13 Jan 2000	WorldLII		11
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Ferguson v Commissioner of Internal Revenue	174 F3d 997; 83 AFTR2d 99-1775	United States Court of Appeals, Ninth Circuit	United States	7 Apr 1999	WorldLII
Meisner v United States	133 F3d 654; 81 AFTR2d 98-425	United States Court of Appeals, Eighth Circuit	United States	9 Jan 1998	WorldLII		2
Case T4 v Commissioner of Inland Revenue	[1996] NZTRA 59; (1997) 18 NZTC 8,021	New Zealand Taxation Review Authority	New Zealand	17 Dec 1996	NZLII
Kochansky v Commissioner Internal Revenue Service	92 F3d 957; 78 AFTR2d 96-6121	United States Court of Appeals, Ninth Circuit	United States	13 Aug 1996	WorldLII		3
Baylin v United States	43 F3d 1451; 63 USLW 2441; 75 AFTR2d 95-383	United States Court of Appeals, Federal Circuit	United States	5 Jan 1995	WorldLII		11
Greene v United States	13 F3d 577; 73 AFTR2d 94-746	United States Court of Appeals, Second Circuit	United States	6 Jan 1994	WorldLII		45
United States v R Amundsen	[1992] USCA9 1754	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1992	WorldLII
Sargent v Commissioner of Internal Revenue	929 F2d 1252; 59 USLW 2631; 67 AFTR2d 91-718	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1991	WorldLII		11
United States v R Mews	923 F2d 67; 67 AFTR2d 91-529	United States Court of Appeals, Seventh Circuit	United States	17 Jan 1991	WorldLII		1
Cm Thibodaux Co Ltd v United States	915 F2d 992; 66 AFTR2d 90-5789	United States Court of Appeals, Fifth Circuit	United States	26 Oct 1990	WorldLII		1
United States v Tranakos	911 F2d 1422	United States Court of Appeals, Tenth Circuit	United States	15 Aug 1990	WorldLII		29
Molasky v Commissioner of Internal Revenue	897 F2d 334; 65 AFTR2d 90-707	United States Court of Appeals, Eighth Circuit	United States	10 May 1990	WorldLII		7
Sandvall v Commissioner Internal Revenue K L Sandvall	898 F2d 455; 66 AFTR2d 90-5065	United States Court of Appeals, Fifth Circuit	United States	16 Apr 1990	WorldLII		18
Grimm v Commissioner of Internal Revenue	894 F2d 1165; 65 AFTR2d 90-645	United States Court of Appeals, Tenth Circuit	United States	23 Jan 1990	WorldLII
Kircher Ofm Ofm v United States	872 F2d 1014; 63 AFTR2d 89-1205	United States Court of Appeals, Federal Circuit	United States	24 Apr 1989	WorldLII		1
Caruth Corporation Ww v United States	865 F2d 644; 63 AFTR2d 89-716	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1989	WorldLII		5
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII		9
United States v Brodie	858 F2d 492; 62 AFTR2d 88-5674	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1988	WorldLII		30
Kneeland Ah v National Collegiate Athletic Association	850 F2d 224; 15 Media LRep 1783; 47 Ed Law Rep 487	United States Court of Appeals, Fifth Circuit	United States	25 Aug 1988	WorldLII		1
Pfluger v Commissioner of Internal Revenue	840 F2d 1379; 61 AFTR2d 88-857	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1988	WorldLII		10
United States v J Krall	835 F2d 711; 61 AFTR2d 88-333	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1988	WorldLII		18
Sampson v Commissioner of Internal Revenue	[1987] USCA6 1761	United States Court of Appeals, Sixth Circuit	United States	21 Sep 1987	WorldLII
United States v Caswell J	825 F2d 1228; 60 AFTR2d 87-5418	United States Court of Appeals, Eighth Circuit	United States	24 Aug 1987	WorldLII		4
United States v C Russell R M	804 F2d 571; 58 AFTR2d 86-6227	United States Court of Appeals, Ninth Circuit	United States	18 Nov 1986	WorldLII		14
Schuster v Commissioner of Internal Revenue	[1986] USCA7 884	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1986	WorldLII		2
Matter of Richard L Kochell Appeal of United States of America	804 F2d 84; 55 USLW 2283; 58 AFTR2d 86-6082	United States Court of Appeals, Seventh Circuit	United States	22 Oct 1986	WorldLII		3
Swayze v United States Martin	785 F2d 715; 57 AFTR2d 86-1050	United States Court of Appeals, Ninth Circuit	United States	21 Mar 1986	WorldLII		4
Yankee Atomic Electric Co v United States	782 F2d 1013; 57 AFTR2d 86-694	United States Court of Appeals, Federal Circuit	United States	29 Jan 1986	WorldLII
Fogarty Sj v United States	780 F2d 1005; 54 USLW 2375; 57 AFTR2d 86-490	United States Court of Appeals, Federal Circuit	United States	2 Jan 1986	WorldLII		6
Howell v United States	[1985] USCA7 1077	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1985	WorldLII		4
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
United States v S Buttorff	761 F2d 1056; 56 AFTR2d 85-5247	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1985	WorldLII		12
Knigge v Commissioner of Internal Revenue	756 F2d 1377; 55 AFTR2d 85-1168	United States Court of Appeals, Ninth Circuit	United States	1 Apr 1985	WorldLII
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland	[1984] FCA 402	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII
O'Donnell v Commissioner of Internal Revenue	726 F2d 679	United States Court of Appeals, Eleventh Circuit	United States	5 Mar 1984	WorldLII		3
Holman v United States	728 F2d 462	United States Court of Appeals, Tenth Circuit	United States	29 Feb 1984	WorldLII		4
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII		32
Johnson v United States	698 F2d 372	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1983	WorldLII		7
Mallette Bros Construction Co Inc v United States	695 F2d 145	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1983	WorldLII		12
United States v J Landsberger	692 F2d 501	United States Court of Appeals, Eighth Circuit	United States	31 Aug 1982	WorldLII		7
Schulz v Commissioner	686 F2d 490	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1982	WorldLII		13
Williams v United States	680 F2d 382	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1982	WorldLII		3
Horvat v Commissioner of Internal Revenue	671 F2d 990	United States Court of Appeals, Seventh Circuit	United States	8 Mar 1982	WorldLII		3
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
United States v Romero	640 F2d 1014	United States Court of Appeals, Ninth Circuit	United States	20 May 1981	WorldLII		18
Vnuk v Commissioner	621 F2d 1318	United States Court of Appeals, Eighth Circuit	United States	11 Jul 1980	WorldLII		16
Dwyer v United States	622 F2d 460	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1980	WorldLII
Foglesong v Commissioner of Internal Revenue	621 F2d 865	United States Court of Appeals, Seventh Circuit	United States	29 Apr 1980	WorldLII		4
Bagur v Commissioner of Internal Revenue	603 F2d 491	United States Court of Appeals, Fifth Circuit	United States	26 Sep 1979	WorldLII		4
Dayton Hydraulic Co v United States	592 F2d 937	United States Court of Appeals, Sixth Circuit	United States	16 Feb 1979	WorldLII
Baumer v United States	580 F2d 863	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1978	WorldLII		5
Storz v Commissioner of Internal Revenue	583 F2d 972	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1978	WorldLII		1
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
United States v Allen	551 F2d 208	United States Court of Appeals, Eighth Circuit	United States	15 Mar 1977	WorldLII		4
Wilson v United States	530 F2d 772	United States Court of Appeals, Eighth Circuit	United States	4 Mar 1976	WorldLII		6
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Bateman v United States R Bateman C	490 F2d 549	United States Court of Appeals, Ninth Circuit	United States	4 Dec 1973	WorldLII		1
Kinsey v Commissioner of Internal Revenue	477 F2d 1058	United States Court of Appeals, Second Circuit	United States	7 May 1973	WorldLII		3
United States v Basye	410 US 441; 93 SCt 1080; 35 L Ed 2d 412	United States Supreme Court	United States	16 Apr 1973	WorldLII		54
Estate Stranahan v Commissioner of Internal Revenue	472 F2d 867	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1973	WorldLII		2
Hudspeth v United States	471 F2d 275	United States Court of Appeals, Eighth Circuit	United States	21 Dec 1972	WorldLII		4
Commissioner v First Security Bank of Utah, N A	405 US 394; 31 L Ed 2d 318; 92 SCt 1085	United States Supreme Court	United States	21 Mar 1972	WorldLII		33
Basye v United States	450 F2d 109	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1971	WorldLII		1
First Security Bank of Utah v Commissioner of Internal Revenue	436 F2d 1192	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1971	WorldLII		5
Rubin v Commissioner of Internal Revenue	429 F2d 650	United States Court of Appeals, Second Circuit	United States	30 Jun 1970	WorldLII		9
Mitchell v Commissioner of Internal Revenue	430 F2d 1	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1970	WorldLII		6
Rubin v Commissioner of Internal Revenue	[1970] USCA2 134	United States Court of Appeals, Second Circuit	United States	10 Feb 1970	WorldLII
Local Finance Corporation v Commissioner of Internal Revenue	[1969] USCA7 141	United States Court of Appeals, Seventh Circuit	United States	9 Apr 1969	WorldLII
Greer v United States	408 F2d 631	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII		9
Iber v United States	409 F2d 1273	United States Court of Appeals, Seventh Circuit	United States	20 Mar 1969	WorldLII
Local Finance Corporation v Commissioner of Internal Revenue	407 F2d 629	United States Court of Appeals, Seventh Circuit	United States	28 Feb 1969	WorldLII		6
United States v R Ramos	[1968] USCA9 366	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1968	WorldLII
Blassie v Commissioner of Internal Revenue	394 F2d 628	United States Court of Appeals, Eighth Circuit	United States	21 May 1968	WorldLII		2
United States v R Ramos	393 F2d 618	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1968	WorldLII		1
Charles Town Incorporated v Commissioner of Internal Revenue	[1967] USCA4 68	United States Court of Appeals, Fourth Circuit	United States	31 Jan 1967	WorldLII		1
Kimbrell v Commissioner of Internal Revenue	371 F2d 897	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1967	WorldLII		3
Charles Town Incorporated v Commissioner of Internal Revenue	372 F2d 415	United States Court of Appeals, Fourth Circuit	United States	6 Dec 1966	WorldLII		10
United States v Georgia Railroad and Banking Co	348 F2d 278	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1965	WorldLII		6
Aldrich v United States	346 F2d 37	United States Court of Appeals, Fifth Circuit	United States	17 May 1965	WorldLII		9
Greer v Commissioner of Internal Revenue	334 F2d 20	United States Court of Appeals, Fifth Circuit	United States	8 Jul 1964	WorldLII		8
Nielsen v United States Nielsen C	333 F2d 615	United States Court of Appeals, Sixth Circuit	United States	29 Jun 1964	WorldLII		2
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
Shaw Construction Co v Commissioner of Internal Revenue	323 F2d 316	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1963	WorldLII		13
Hicks v United States	[1963] USCA4 85	United States Court of Appeals, Fourth Circuit	United States	25 Feb 1963	WorldLII
Wood Harmon Corporation v United States	[1963] USCA2 12	United States Court of Appeals, Second Circuit	United States	7 Jan 1963	WorldLII		5
Wood Harmon Corporation v United States	311 F2d 918; 206 FSupp 773	United States Court of Appeals, Second Circuit	United States	29 Nov 1962	WorldLII		8
Hicks v United States	314 F2d 180	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1962	WorldLII		2
Jones v Commissioner of Internal Revenue	306 F2d 292	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1962	WorldLII		1
Haggard v Wood W H Haggard	298 F2d 24	United States Court of Appeals, Ninth Circuit	United States	20 Nov 1961	WorldLII		3
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Commissioner of Internal Revenue v H Smith K Griffin	285 F2d 91	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1960	WorldLII		13
Miller v Commissioner of Internal Revenue	285 F2d 843	United States Court of Appeals, Tenth Circuit	United States	16 Nov 1960	WorldLII
Jaeger Motor Car Co v Commissioner of Internal Revenue	284 F2d 127	United States Court of Appeals, Seventh Circuit	United States	16 Nov 1960	WorldLII		9
Neil v Commissioner of Internal Revenue	269 F2d 563	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1959	WorldLII		2
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd	265 F2d 320	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1959	WorldLII		9
Heim v J Fitzpatrick W	262 F2d 887	United States Court of Appeals, Second Circuit	United States	26 Jan 1959	WorldLII		2
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII		26
Heim v J Fitzpatrick W	[1958] USCA2 543	United States Court of Appeals, Second Circuit	United States	21 Oct 1958	WorldLII
Taylor v Commissioner of Internal Revenue	[1958] USCA2 446	United States Court of Appeals, Second Circuit	United States	14 Jul 1958	WorldLII
Taylor v Commissioner of Internal Revenue	258 F2d 89	United States Court of Appeals, Second Circuit	United States	13 Feb 1958	WorldLII		10
Patton v M Jonas	249 F2d 375	United States Court of Appeals, Seventh Circuit	United States	5 Nov 1957	WorldLII		3
Cold Metal Process Co v Commissioner of Internal Revenue	247 F2d 864	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1957	WorldLII		7
Ungar v Commissioner of Internal Revenue	[1957] USCA2 324	United States Court of Appeals, Second Circuit	United States	13 May 1957	WorldLII		1
Ungar v Commissioner of Internal Revenue	244 F2d 90	United States Court of Appeals, Second Circuit	United States	5 Apr 1957	WorldLII		6
Hall II v United States	242 F2d 412	United States Court of Appeals, Seventh Circuit	United States	25 Mar 1957	WorldLII		1
Commissioner of Internal Revenue v Slagter	238 F2d 901	United States Court of Appeals, Seventh Circuit	United States	29 Nov 1956	WorldLII		3
Commissioner of Internal Revenue v A Reece	[1956] USCA1 41	United States Court of Appeals, First Circuit	United States	3 May 1956	WorldLII		1
Commissioner of Internal Revenue v A Reece	233 F2d 30	United States Court of Appeals, First Circuit	United States	3 Apr 1956	WorldLII		11
Montgomery v Commissioner of Internal Revenue	230 F2d 472	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1956	WorldLII		2
Brockman Building Corporation v Commissioner of Internal Revenue	[1956] USCA9 3	United States Court of Appeals, Ninth Circuit	United States	9 Jan 1956	WorldLII
Cotlow v Commissioner of Internal Revenue	228 F2d 186	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII		5
Pleason v Commissioner of Internal Revenue	[1955] USCA7 222	United States Court of Appeals, Seventh Circuit	United States	25 Nov 1955	WorldLII		4
Hulbert v Commissioner of Internal Revenue	227 F2d 399	United States Court of Appeals, Seventh Circuit	United States	22 Nov 1955	WorldLII		13
Cotlow v Commissioner of Internal Revenue	[1955] USCA2 490	United States Court of Appeals, Second Circuit	United States	9 Nov 1955	WorldLII
Pleason v Commissioner of Internal Revenue	226 F2d 732	United States Court of Appeals, Seventh Circuit	United States	2 Nov 1955	WorldLII		9
Tucker v Commissioner of Internal Revenue	226 F2d 177	United States Court of Appeals, Eighth Circuit	United States	18 Oct 1955	WorldLII		8
Brockman Building Corporation v Commissioner of Internal Revenue	231 F2d 145	United States Court of Appeals, Ninth Circuit	United States	27 Sep 1955	WorldLII		1
Christopher v Campbell	223 F2d 124	United States Court of Appeals, Fifth Circuit	United States	8 Jun 1955	WorldLII
United States v Snow	223 F2d 103	United States Court of Appeals, Ninth Circuit	United States	3 May 1955	WorldLII		21
Holahan v Commissioner of Internal Revenue	222 F2d 82	United States Court of Appeals, Second Circuit	United States	18 Apr 1955	WorldLII		6
Diamond v R Sturr Bruen	[1955] USCA2 172	United States Court of Appeals, Second Circuit	United States	28 Mar 1955	WorldLII
Holahan v Commissioner of Internal Revenue	[1955] USCA2 168	United States Court of Appeals, Second Circuit	United States	18 Mar 1955	WorldLII
Sneed v Commissioner of Internal Revenue	220 F2d 313	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1955	WorldLII		3
Brown v Commissioner of Internal Revenue	220 F2d 12	United States Court of Appeals, Seventh Circuit	United States	2 Mar 1955	WorldLII
Trousdale v Commissioner of Internal Revenue	219 F2d 563	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII		11
Caldwell v Campbell	218 F2d 567	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1955	WorldLII		8
Sellers v Commissioner of Internal Revenue	218 F2d 380	United States Court of Appeals, Ninth Circuit	United States	4 Jan 1955	WorldLII		2
Snyder v C Westover	217 F2d 928	United States Court of Appeals, Ninth Circuit	United States	20 Dec 1954	WorldLII		5
Diamond v R Sturr Bruen	221 F2d 264	United States Court of Appeals, Second Circuit	United States	16 Dec 1954	WorldLII		9
Galt v Commissioner of Internal Revenue	[1954] USCA7 171	United States Court of Appeals, Seventh Circuit	United States	11 Oct 1954	WorldLII
Galt v Commissioner of Internal Revenue	216 F2d 41	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1954	WorldLII		11
Commissioner of Internal Revenue v Gregory Run Coal Co	212 F2d 52	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1954	WorldLII		21
Commissioner of Internal Revenue v Gregory Run Coal Co	[1954] USCA4 63	United States Court of Appeals, Fourth Circuit	United States	16 Mar 1954	WorldLII
Dyer v Commissioner of Internal Revenue	211 F2d 500	United States Court of Appeals, Second Circuit	United States	9 Mar 1954	WorldLII		6
Dyer v Commissioner of Internal Revenue	[1954] USCA2 58	United States Court of Appeals, Second Circuit	United States	2 Feb 1954	WorldLII
Boyt v Commissioner of Internal Revenue	209 F2d 839	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1954	WorldLII
Campbell v Prothro	209 F2d 331	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1954	WorldLII		8
Grant v Commissioner of Internal Revenue	[1953] USCA2 487	United States Court of Appeals, Second Circuit	United States	30 Dec 1953	WorldLII
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII		3
Grant v Commissioner of Internal Revenue	209 F2d 430	United States Court of Appeals, Second Circuit	United States	10 Nov 1953	WorldLII		10
Commissioner of Internal Revenue v Oates	207 F2d 711	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1953	WorldLII		7
Mayes v United States	207 F2d 326	United States Court of Appeals, Tenth Circuit	United States	13 Oct 1953	WorldLII		1
United States v Horschel	205 F2d 646	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1953	WorldLII		4
Wisdom v United States	205 F2d 30	United States Court of Appeals, Ninth Circuit	United States	29 May 1953	WorldLII		4
Deal v Morrow	[1952] USCA5 413	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1952	WorldLII
Deal v Morrow	197 F2d 821	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1952	WorldLII		1
Advance Machinery Exchange v Commissioner of Internal Revenue	[1952] USCA2 239	United States Court of Appeals, Second Circuit	United States	12 May 1952	WorldLII
Advance Machinery Exchange v Commissioner of Internal Revenue	196 F2d 1006	United States Court of Appeals, Second Circuit	United States	8 Apr 1952	WorldLII		22
Choctaw and Chickasaw Nations v Seitz	[1952] USCA10 59	United States Court of Appeals, Tenth Circuit	United States	7 Apr 1952	WorldLII
Alexander v Commissioner of Internal Revenue	194 F2d 921	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		19
Warren v Commissioner of Internal Revenue	193 F2d 996	United States Court of Appeals, First Circuit	United States	28 Jan 1952	WorldLII		2
Choctaw and Chickasaw Nations v Seitz	193 F2d 456	United States Court of Appeals, Tenth Circuit	United States	18 Dec 1951	WorldLII		19
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII		3
Batman v Commissioner of Internal Revenue	189 F2d 107	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		17
Alexander v Commissioner of Internal Revenue	190 F2d 753	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		8
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII		25
Batman v Commissioner of Internal Revenue	[1951] USCA5 175	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII
Stout v Commissioner Internal Revenue	[1950] USCA6 194	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1950	WorldLII
Barrett v Commissioner of Internal Revenue	185 F2d 150	United States Court of Appeals, First Circuit	United States	13 Nov 1950	WorldLII
Morgan v Finnegan	182 F2d 649	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1950	WorldLII		2
Morgan v Finnegan	[1950] USCA8 135	United States Court of Appeals, Eighth Circuit	United States	15 Jun 1950	WorldLII
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII		8
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII		241
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
United States v Silk	331 US 704; 91 L Ed 1757; 67 SCt 1463	United States Supreme Court	United States	16 Jun 1947	WorldLII		182
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII		61
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
Commissioner v Harmon	323 US 44; 89 L Ed 60; 65 SCt 103	United States Supreme Court	United States	18 Dec 1944	WorldLII		10
United States v Joliet & Chicago R Co	315 US 44; 86 L Ed 658; 62 SCt 442	United States Supreme Court	United States	19 Jan 1942	WorldLII		31
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII		68
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Blair v Commissioner	300 US 5; 81 L Ed 465; 57 SCt 330	United States Supreme Court	United States	1 Feb 1937	WorldLII		131
Burnet v Wells	289 US 670; 77 L Ed 1439; 53 SCt 761	United States Supreme Court	United States	29 May 1933	WorldLII		62
Reinecke v Smith	289 US 172; 77 L Ed 1109; 53 SCt 570	United States Supreme Court	United States	10 Apr 1933	WorldLII		16
Burnet v Leininger	(1932) 285 US 136; 76 L Ed 665; 52 SCt 345	United States Supreme Court	United States	14 Mar 1932	WorldLII		34
Poe v Seaborn	282 US 101; 75 L Ed 239; 51 SCt 58	United States Supreme Court	United States	24 Nov 1930	WorldLII		68
Oklahoma v Texas	281 US 694	United States Supreme Court	United States	17 Mar 1930	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
30 f2d 898	30 F2d 898		United States		Westlaw		1