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Commissioner of Internal Revenue v Culbertson     241

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tifd III-E Inc v United States 05-0064	459 F3d 220	United States Court of Appeals, Second Circuit	United States	3 Aug 2006	WorldLII
Pension Benefit Guaranty Corporation v R Beverley	404 F3d 243	United States Court of Appeals, Fourth Circuit	United States	12 Apr 2005	WorldLII
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
Estate of Thompson v Commissioner of Internal Revenue	382 F3d 367	United States Court of Appeals, Third Circuit	United States	1 Sep 2004	WorldLII		1
Andantech Llc v Commissioner of Internal Revenue	331 F3d 972	United States Court of Appeals, District of Columbia Circuit	United States	17 Jun 2003	WorldLII		2
Boca Investerings Partnership v United States	314 F3d 625	United States Court of Appeals, District of Columbia Circuit	United States	10 Jan 2003	WorldLII		5
ASA Investerings Partnership, ,Appellants v Commissioner of Internal Revenue, Appellee	201 F3d 505	United States Court of Appeals, District of Columbia Circuit	United States	1 Feb 2000	WorldLII		6
Bergford v Commissioner Internal Revenue Service	12 F3d 166; 73 AFTR2d 94-498	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1993	WorldLII
Estate of Maxwell v Commissioner of Internal Revenue	3 F3d 591; 62 USLW 2147	United States Court of Appeals, Second Circuit	United States	23 Aug 1993	WorldLII		4
Estate of Flandreau v Commissioner of Internal Revenue	994 F2d 91; 72 AFTR2d 93-6711	United States Court of Appeals, Second Circuit	United States	26 May 1993	WorldLII		2
Central States Southeast and Southwest Areas Pension Fund Rv v S Johnson	991 F2d 387; 61 USLW 2639	United States Court of Appeals, Seventh Circuit	United States	13 Apr 1993	WorldLII		4
United States v Beall	970 F2d 343; 70 AFTR2d 92-5464	United States Court of Appeals, Seventh Circuit	United States	4 Sep 1992	WorldLII		7
Ec Muserlian v Commissioner of Internal Revenue	932 F2d 109; 67 AFTR2d 91-912	United States Court of Appeals, Second Circuit	United States	23 Apr 1991	WorldLII		2
Connors v Ryan's Coal Co Inc M	923 F2d 1461	United States Court of Appeals, Eleventh Circuit	United States	6 Feb 1991	WorldLII		6
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
Davis v United States	495 US 472; 109 L Ed 2d 457; 110 SCt 2014	United States Supreme Court	United States	21 May 1990	WorldLII		18
Merryman v Commissioner of Internal Revenue	873 F2d 879; 64 AFTR2d 89-5009	United States Court of Appeals, Fifth Circuit	United States	30 May 1989	WorldLII		6
Griffith v Secretary of Health & Human Services	[1988] USCA6 2197	United States Court of Appeals, Sixth Circuit	United States	18 Nov 1988	WorldLII
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
Page v Commissioner of Internal Revenue	823 F2d 1263; 60 AFTR2d 87-5301	United States Court of Appeals, Eighth Circuit	United States	13 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
United States v Shortt Accountancy Corporation	785 F2d 1448; 57 AFTR2d 86-1120	United States Court of Appeals, Ninth Circuit	United States	4 Apr 1986	WorldLII		34
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
Wheeler v United States	768 F2d 1333; 56 AFTR2d 85-5577	United States Court of Appeals, Federal Circuit	United States	25 Jul 1985	WorldLII		2
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
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
Johnson v United States	698 F2d 372	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1983	WorldLII		7
United States v J Landsberger	692 F2d 501	United States Court of Appeals, Eighth Circuit	United States	31 Aug 1982	WorldLII		7
United States v Scott	660 F2d 1145	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1982	WorldLII		19
Vnuk v Commissioner	621 F2d 1318	United States Court of Appeals, Eighth Circuit	United States	11 Jul 1980	WorldLII		16
United States 79-2626 v R Allshouse 79-2493	622 F2d 53	United States Court of Appeals, Third Circuit	United States	4 Jun 1980	WorldLII		1
Armantrout v Commissioner of Internal Revenue	570 F2d 210	United States Court of Appeals, Seventh Circuit	United States	14 Mar 1978	WorldLII		5
Burke v Friedman	556 F2d 867; 15 Fair Empl Prac Cas 34	United States Court of Appeals, Seventh Circuit	United States	20 Jun 1977	WorldLII		17
Estate Kahn v Commissioner of Internal Revenue	499 F2d 1186	United States Court of Appeals, Second Circuit	United States	17 Jun 1974	WorldLII		2
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
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
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Demirjian v Commissioner of Internal Revenue	457 F2d 1	United States Court of Appeals, Third Circuit	United States	7 Mar 1972	WorldLII		6
Bayou Verret Land Co v Commissioner of Internal Revenue	450 F2d 850	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII		2
Evans v Commissioner of Internal Revenue	447 F2d 547	United States Court of Appeals, Seventh Circuit	United States	20 Aug 1971	WorldLII
Rubin v Commissioner of Internal Revenue	429 F2d 650	United States Court of Appeals, Second Circuit	United States	30 Jun 1970	WorldLII		9
Payton v United States	425 F2d 1324	United States Court of Appeals, Fifth Circuit	United States	5 May 1970	WorldLII		1
Rubin v Commissioner of Internal Revenue	[1970] USCA2 134	United States Court of Appeals, Second Circuit	United States	10 Feb 1970	WorldLII
United States v R Ramos	[1968] USCA9 366	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1968	WorldLII
United States v R Ramos	393 F2d 618	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1968	WorldLII		1
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Ballou v United States	370 F2d 659	United States Court of Appeals, Sixth Circuit	United States	22 Dec 1966	WorldLII		4
Burde v Commissioner of Internal Revenue	[1965] USCA2 641	United States Court of Appeals, Second Circuit	United States	5 Nov 1965	WorldLII		1
Burde v Commissioner of Internal Revenue	352 F2d 995	United States Court of Appeals, Second Circuit	United States	28 Sep 1965	WorldLII		6
Teitelbaum v Commissioner of Internal Revenue	[1965] USCA7 231	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1965	WorldLII
Teitelbaum v Commissioner of Internal Revenue	346 F2d 266	United States Court of Appeals, Seventh Circuit	United States	25 May 1965	WorldLII		3
Aldrich v United States	346 F2d 37	United States Court of Appeals, Fifth Circuit	United States	17 May 1965	WorldLII		9
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
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		16
Pflugradt v United States Moeller	310 F2d 412	United States Court of Appeals, Seventh Circuit	United States	4 Dec 1962	WorldLII		6
Kuney v E Frank	308 F2d 719	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII		8
Bronzin v United States	309 F2d 158	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1962	WorldLII		1
Kuney v E Frank	[1962] USCA9 349	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII
Poggetto v United States	306 F2d 76	United States Court of Appeals, Ninth Circuit	United States	30 Jul 1962	WorldLII		1
Acuff v Commissioner of Internal Revenue	296 F2d 725	United States Court of Appeals, Sixth Circuit	United States	18 Dec 1961	WorldLII		2
Cleveland v Commissioner of Internal Revenue	297 F2d 169	United States Court of Appeals, Fourth Circuit	United States	7 Dec 1961	WorldLII		8
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
Cleveland v Commissioner of Internal Revenue	[1961] USCA4 97	United States Court of Appeals, Fourth Circuit	United States	30 Mar 1961	WorldLII
Miller v Commissioner of Internal Revenue	285 F2d 843	United States Court of Appeals, Tenth Circuit	United States	16 Nov 1960	WorldLII
Berry v United States	283 F2d 465	United States Court of Appeals, Eighth Circuit	United States	28 Oct 1960	WorldLII		7
Grandview Mines v Commissioner of Internal Revenue	282 F2d 700	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1960	WorldLII		8
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Stanback v Commissioner of Internal Revenue	[1959] USCA4 341	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1959	WorldLII		1
Highland Hills Swimming Club Inc v R Wiseman	272 F2d 176	United States Court of Appeals, Tenth Circuit	United States	17 Nov 1959	WorldLII		7
Neil v Commissioner of Internal Revenue	269 F2d 563	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1959	WorldLII		2
Stanback v Commissioner of Internal Revenue	271 F2d 514	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII		5
Union Stock Farms v Commissioner of Internal Revenue	265 F2d 712	United States Court of Appeals, Ninth Circuit	United States	9 Mar 1959	WorldLII		13
Eisenberg v R Smith Schaeffer	[1959] USCA3 51	United States Court of Appeals, Third Circuit	United States	13 Feb 1959	WorldLII
Eisenberg v R Smith Schaeffer	263 F2d 827	United States Court of Appeals, Third Circuit	United States	6 Jan 1959	WorldLII		12
Textron v Homes Beautiful B D	261 F2d 646	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1958	WorldLII		4
Spiesman v Commissioner of Internal Revenue	260 F2d 940	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1958	WorldLII		5
Taylor v Commissioner of Internal Revenue	[1958] USCA2 446	United States Court of Appeals, Second Circuit	United States	14 Jul 1958	WorldLII
Powell v Commissioner of Internal Revenue	256 F2d 941	United States Court of Appeals, Fifth Circuit	United States	24 Jun 1958	WorldLII
Commissioner of Internal Revenue v Williams G Williams	256 F2d 152	United States Court of Appeals, Fifth Circuit	United States	17 Jun 1958	WorldLII		7
Finley v Commissioner of Internal Revenue	[1958] USCA10 101	United States Court of Appeals, Tenth Circuit	United States	21 May 1958	WorldLII		3
Cain v United States	255 F2d 193	United States Court of Appeals, Eighth Circuit	United States	29 Apr 1958	WorldLII		7
Finley v Commissioner of Internal Revenue	255 F2d 128	United States Court of Appeals, Tenth Circuit	United States	23 Apr 1958	WorldLII		7
Taylor v Commissioner of Internal Revenue	258 F2d 89	United States Court of Appeals, Second Circuit	United States	13 Feb 1958	WorldLII		10
Sheerr v R Smith	249 F2d 93	United States Court of Appeals, Third Circuit	United States	6 Nov 1957	WorldLII
Sheerr v R Smith	[1957] USCA3 287	United States Court of Appeals, Third Circuit	United States	24 Oct 1957	WorldLII
Haas v Commissioner of Internal Revenue	[1957] USCA2 514	United States Court of Appeals, Second Circuit	United States	7 Oct 1957	WorldLII
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Gunn v Commissioner of Internal Revenue	247 F2d 359	United States Court of Appeals, Eighth Circuit	United States	8 Aug 1957	WorldLII		10
Crown Iron Works Co v Commissioner of Internal Revenue	245 F2d 357	United States Court of Appeals, Eighth Circuit	United States	24 Jun 1957	WorldLII		19
Haas v Commissioner of Internal Revenue	248 F2d 487	United States Court of Appeals, Second Circuit	United States	3 Jun 1957	WorldLII		2
Kivo v Commissioner of Internal Revenue	243 F2d 858	United States Court of Appeals, Second Circuit	United States	3 May 1957	WorldLII		8
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Campbell v L Batman L	239 F2d 283	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1956	WorldLII		5
Sparks v Commissioner of Internal Revenue	238 F2d 845	United States Court of Appeals, Seventh Circuit	United States	3 Dec 1956	WorldLII		1
Schneider v F Kelm Schein	237 F2d 721	United States Court of Appeals, Eighth Circuit	United States	30 Oct 1956	WorldLII		5
Becker v D Shields	237 F2d 622	United States Court of Appeals, Eighth Circuit	United States	26 Oct 1956	WorldLII		10
United States v M Neel C	235 F2d 395	United States Court of Appeals, Tenth Circuit	United States	2 Jul 1956	WorldLII		4
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Montgomery v Commissioner of Internal Revenue	230 F2d 472	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1956	WorldLII		2
Pike v United States	231 F2d 688	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1956	WorldLII		2
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Jahn v Pedrick J W Jahn	229 F2d 71	United States Court of Appeals, Second Circuit	United States	16 Jan 1956	WorldLII		4
Henley v O B Ellis	228 F2d 657	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1956	WorldLII		1
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII		2
Jahn v Pedrick J W Jahn	[1955] USCA2 562	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII
National Labor Relations Board v General Drivers Warehousemen and Helpers Local Afl M W	225 F2d 205	United States Court of Appeals, Fifth Circuit	United States	2 Aug 1955	WorldLII		29
Christopher v Campbell	223 F2d 124	United States Court of Appeals, Fifth Circuit	United States	8 Jun 1955	WorldLII
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		7
Trousdale v Commissioner of Internal Revenue	219 F2d 563	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII		11
Maloney v M Tunnell E P	[1955] USCA3 35	United States Court of Appeals, Third Circuit	United States	25 Jan 1955	WorldLII
Scofield v E Davant E W E	218 F2d 486	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1955	WorldLII		2
Tancredi v Commissioner of Internal Revenue	[1955] USCA2 23	United States Court of Appeals, Second Circuit	United States	7 Jan 1955	WorldLII
Sellers v Commissioner of Internal Revenue	218 F2d 380	United States Court of Appeals, Ninth Circuit	United States	4 Jan 1955	WorldLII		2
Maloney v M Tunnell E P	218 F2d 705	United States Court of Appeals, Third Circuit	United States	20 Dec 1954	WorldLII		3
Snyder v C Westover	217 F2d 928	United States Court of Appeals, Ninth Circuit	United States	20 Dec 1954	WorldLII		5
Scofield v D E Blackburn	217 F2d 557	United States Court of Appeals, Fifth Circuit	United States	14 Dec 1954	WorldLII
Tancredi v Commissioner of Internal Revenue	218 F2d 584	United States Court of Appeals, Second Circuit	United States	9 Dec 1954	WorldLII		1
Nicholas v C Timpte	[1954] USCA10 178	United States Court of Appeals, Tenth Circuit	United States	20 Nov 1954	WorldLII
Lynch v Commissioner of Internal Revenue	216 F2d 574	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1954	WorldLII		10
Nicholas v C Timpte	216 F2d 434	United States Court of Appeals, Tenth Circuit	United States	26 Oct 1954	WorldLII		3
Estate of Dorsey v Commissioner of Internal Revenue	214 F2d 294	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1954	WorldLII		2
West v Commissioner of Internal Revenue	214 F2d 300	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1954	WorldLII		5
Commissioner of Internal Revenue v Glenshaw Glass Co	[1954] USCA3 141	United States Court of Appeals, Third Circuit	United States	26 Apr 1954	WorldLII		1
Dyer v Commissioner of Internal Revenue	211 F2d 500	United States Court of Appeals, Second Circuit	United States	9 Mar 1954	WorldLII		6
Boyt v Commissioner of Internal Revenue	209 F2d 839	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1954	WorldLII
Dyer v Commissioner of Internal Revenue	[1954] USCA2 58	United States Court of Appeals, Second Circuit	United States	2 Feb 1954	WorldLII
Friednash v Commissioner of Internal Revenue	209 F2d 601	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1954	WorldLII		3
Commissioner of Internal Revenue v Glenshaw Glass Co	211 F2d 928	United States Court of Appeals, Third Circuit	United States	23 Dec 1953	WorldLII		11
Maxwell v Commissioner of Internal Revenue	208 F2d 542	United States Court of Appeals, Fourth Circuit	United States	9 Dec 1953	WorldLII
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII		3
Lashells' Estate v Commissioner of Internal Revenue	208 F2d 430	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1953	WorldLII		11
Kasper v Baron	207 F2d 744	United States Court of Appeals, Eighth Circuit	United States	17 Nov 1953	WorldLII		11
Maxwell v Commissioner of Internal Revenue	[1953] USCA4 242	United States Court of Appeals, Fourth Circuit	United States	16 Nov 1953	WorldLII
Scott v Self	208 F2d 125	United States Court of Appeals, Eighth Circuit	United States	12 Nov 1953	WorldLII		5
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Weiss v Johnson	206 F2d 350	United States Court of Appeals, Second Circuit	United States	19 Aug 1953	WorldLII		2
Scofield v Mauritz	206 F2d 135	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1953	WorldLII		3
Remmer v United States	[1953] USCA9 197	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1953	WorldLII		5
Schallerer v Commissioner of Internal Revenue	203 F2d 100	United States Court of Appeals, Seventh Circuit	United States	15 Jun 1953	WorldLII		1
Weiss v Johnson	[1953] USCA2 266	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII
Wisdom v United States	205 F2d 30	United States Court of Appeals, Ninth Circuit	United States	29 May 1953	WorldLII		4
Remmer v United States	205 F2d 277	United States Court of Appeals, Ninth Circuit	United States	28 May 1953	WorldLII		68
Solomon v Commissioner of Internal Revenue	[1953] USCA4 113	United States Court of Appeals, Fourth Circuit	United States	20 May 1953	WorldLII
Nicholas v Davis	204 F2d 200	United States Court of Appeals, Tenth Circuit	United States	27 Apr 1953	WorldLII		26
Haley v Commissioner of Internal Revenue	(1953) 203 F2d 815	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1953	WorldLII		9
Stoffield v Commissioner of Internal Revenue	203 F2d 667	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1953	WorldLII		2
Cooke v Commissioner of Internal Revenue	[1953] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	14 Apr 1953	WorldLII
Solomon v Commissioner of Internal Revenue	204 F2d 562	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1953	WorldLII		3
White v Baltimore & Ohio Railroad Co	[1953] USCA6 64	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1953	WorldLII
Koppelman v Commissioner of Internal Revenue	[1953] USCA3 137	United States Court of Appeals, Third Circuit	United States	10 Apr 1953	WorldLII		1
Schallerer v Commissioner of Internal Revenue	[1953] USCA7 64	United States Court of Appeals, Seventh Circuit	United States	1 Apr 1953	WorldLII
Koppelman v Commissioner of Internal Revenue	[1953] USCA3 89	United States Court of Appeals, Third Circuit	United States	6 Mar 1953	WorldLII
Marcus v Commissioner of Internal Revenue	201 F2d 850	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1953	WorldLII		9
Toor v Westover Toor	[1953] USCA9 24	United States Court of Appeals, Ninth Circuit	United States	28 Jan 1953	WorldLII
Estate Cochran Cochran v Commissioner of Internal Revenue	[1953] USCA9 17	United States Court of Appeals, Ninth Circuit	United States	23 Jan 1953	WorldLII
Goodman v Commissioner of Internal Revenue	200 F2d 681	United States Court of Appeals, Second Circuit	United States	9 Jan 1953	WorldLII
Cooke v Commissioner of Internal Revenue	203 F2d 258	United States Court of Appeals, Tenth Circuit	United States	3 Jan 1953	WorldLII		3
Henslee v Whitson	200 F2d 538	United States Court of Appeals, Sixth Circuit	United States	19 Dec 1952	WorldLII		3
Toor v Westover Toor	200 F2d 713	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1952	WorldLII		6
Goodman v Commissioner of Internal Revenue	[1952] USCA2 432	United States Court of Appeals, Second Circuit	United States	2 Dec 1952	WorldLII
Koppelman v Commissioner of Internal Revenue	[1952] USCA3 340	United States Court of Appeals, Third Circuit	United States	1 Dec 1952	WorldLII		1
Tomlinson v Commissioner of Internal Revenue	199 F2d 674	United States Court of Appeals, Fifth Circuit	United States	18 Nov 1952	WorldLII		7
Turner v Commissioner of Internal Revenue	199 F2d 913	United States Court of Appeals, Fifth Circuit	United States	18 Nov 1952	WorldLII		7
Koppelman v Commissioner of Internal Revenue	[1952] USCA3 320	United States Court of Appeals, Third Circuit	United States	17 Nov 1952	WorldLII
Maletis v United States	200 F2d 97	United States Court of Appeals, Ninth Circuit	United States	17 Nov 1952	WorldLII		7
Levin v Commissioner of Internal Revenue	199 F2d 692	United States Court of Appeals, Second Circuit	United States	12 Nov 1952	WorldLII		9
Estate Cochran Cochran v Commissioner of Internal Revenue	201 F2d 365	United States Court of Appeals, Ninth Circuit	United States	12 Nov 1952	WorldLII		1
Forman v Commissioner of Internal Revenue	199 F2d 881	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1952	WorldLII		1
Levin v Commissioner of Internal Revenue	[1952] USCA2 350	United States Court of Appeals, Second Circuit	United States	14 Oct 1952	WorldLII		1
Roughan v Commissioner of Internal Revenue	[1952] USCA4 138	United States Court of Appeals, Fourth Circuit	United States	31 Jul 1952	WorldLII
Singer v Shaughnessy	[1952] USCA2 317	United States Court of Appeals, Second Circuit	United States	14 Jul 1952	WorldLII
Roughan v Commissioner of Internal Revenue	198 F2d 253	United States Court of Appeals, Fourth Circuit	United States	3 Jul 1952	WorldLII		3
Owens v United States	197 F2d 450	United States Court of Appeals, Eighth Circuit	United States	26 Jun 1952	WorldLII		15
Benton v Commissioner of Internal Revenue	197 F2d 745	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1952	WorldLII		21
Wellington v Commissioner of Internal Revenue	196 F2d 421	United States Court of Appeals, Seventh Circuit	United States	13 May 1952	WorldLII		4
Commissioner of Internal Revenue v Gidwitz' Estate	196 F2d 813	United States Court of Appeals, Seventh Circuit	United States	12 May 1952	WorldLII		7
Singer v Shaughnessy	198 F2d 178	United States Court of Appeals, Second Circuit	United States	7 May 1952	WorldLII		6
Strickler v Commissioner of Internal Revenue	[1952] USCA3 148	United States Court of Appeals, Third Circuit	United States	22 Apr 1952	WorldLII
Seabrook v Commissioner of Internal Revenue	196 F2d 322	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1952	WorldLII		13
Alexander v Commissioner of Internal Revenue	194 F2d 921	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		19
Culbertson v Commissioner of Internal Revenue	194 F2d 581	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		9
Commissioner of Internal Revenue v Goodan	195 F2d 498	United States Court of Appeals, Ninth Circuit	United States	5 Mar 1952	WorldLII
Harkness v Commissioner of Internal Revenue	193 F2d 655	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1952	WorldLII		11
Harkness v Commissioner of Internal Revenue	[1951] USCA9 338	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1951	WorldLII
Bratton v Commissioner of Internal Revenue	193 F2d 416	United States Court of Appeals, Tenth Circuit	United States	18 Dec 1951	WorldLII		10
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
Settos, v United States	[1951] USCA7 223	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1951	WorldLII
Settos v United States	192 F2d 521	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1951	WorldLII		2
United States v Atkins	191 F2d 146	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1951	WorldLII		7
Kasper v Baron	191 F2d 737	United States Court of Appeals, Eighth Circuit	United States	12 Oct 1951	WorldLII		2
Stanchfield v Commissioner of Internal Revenue	191 F2d 826	United States Court of Appeals, Eighth Circuit	United States	11 Oct 1951	WorldLII		7
Alexander v Commissioner of Internal Revenue	190 F2d 753	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		8
Batman v Commissioner of Internal Revenue	189 F2d 107	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		17
Britt's Estate v Commissioner of Internal Revenue	190 F2d 946	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1951	WorldLII		3
Yost v Commissioner of Internal Revenue	190 F2d 131	United States Court of Appeals, Fifth Circuit	United States	27 Jun 1951	WorldLII		2
Batman v Commissioner of Internal Revenue	[1951] USCA5 175	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII
Jones v Baker	189 F2d 842	United States Court of Appeals, Tenth Circuit	United States	21 May 1951	WorldLII		9
Visintainer v Commissioner of Internal Revenue	187 F2d 519	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1951	WorldLII		12
Mendelsohn v Commissioner of Internal Revenue	[1951] USCA3 28	United States Court of Appeals, Third Circuit	United States	25 Jan 1951	WorldLII
Bartholomew v Commissioner of Internal Revenue	186 F2d 315	United States Court of Appeals, Eighth Circuit	United States	23 Jan 1951	WorldLII		2
Arnold v Green	186 F2d 18	United States Court of Appeals, Fifth Circuit	United States	10 Jan 1951	WorldLII		6
Mendelsohn v Commissioner of Internal Revenue	[1951] USCA3 7	United States Court of Appeals, Third Circuit	United States	4 Jan 1951	WorldLII
Ardolina v Commissioner of Internal Revenue	[1951] USCA3 1	United States Court of Appeals, Third Circuit	United States	2 Jan 1951	WorldLII
Jones v Trapp	186 F2d 951	United States Court of Appeals, Tenth Circuit	United States	30 Dec 1950	WorldLII		4
Ginsburg v Arnold	185 F2d 913	United States Court of Appeals, Fifth Circuit	United States	21 Dec 1950	WorldLII		11
Feldman v Commissioner of Internal Revenue	186 F2d 87	United States Court of Appeals, Fourth Circuit	United States	20 Dec 1950	WorldLII		5
Parker v Westover	186 F2d 49	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1950	WorldLII		2
Cobb v Commissioner Internal Revenue	185 F2d 255	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1950	WorldLII		3
Feldman v Commissioner of Internal Revenue	[1950] USCA4 268	United States Court of Appeals, Fourth Circuit	United States	16 Nov 1950	WorldLII
Barrett v Commissioner of Internal Revenue	185 F2d 150	United States Court of Appeals, First Circuit	United States	13 Nov 1950	WorldLII
Collamer v Commissioner of Internal Revenue	[1950] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1950	WorldLII
Nelson v Commissioner of Internal Revenue	184 F2d 649	United States Court of Appeals, Eighth Circuit	United States	26 Oct 1950	WorldLII		9
Crossley v Campbell	184 F2d 639	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1950	WorldLII		1
Collamer v Commissioner of Internal Revenue	185 F2d 146	United States Court of Appeals, Fourth Circuit	United States	12 Oct 1950	WorldLII		9
Ardolina v Commissioner of Internal Revenue	186 F2d 176	United States Court of Appeals, Third Circuit	United States	9 Oct 1950	WorldLII		8
Lamb v Smith	[1950] USCA3 241	United States Court of Appeals, Third Circuit	United States	28 Jul 1950	WorldLII		2
Stanback v Robertson	183 F2d 889	United States Court of Appeals, Fourth Circuit	United States	26 Jul 1950	WorldLII		9
Tomlinson v Commissioner of Internal Revenue	182 F2d 938	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1950	WorldLII		2
Maiatico v Commissioner of Internal Revenue	183 F2d 836; 87 USApp DC 127	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	19 Jun 1950	WorldLII
Stanback v Robertson	[1950] USCA4 139	United States Court of Appeals, Fourth Circuit	United States	12 Jun 1950	WorldLII
Whitman v Commissioner of Internal Revenue	182 F2d 624	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1950	WorldLII		3
Miller v Commissioner of Internal Revenue	183 F2d 246	United States Court of Appeals, Sixth Circuit	United States	2 Jun 1950	WorldLII		16
Slifka v Commissioner of Internal Revenue	[1950] USCA2 199	United States Court of Appeals, Second Circuit	United States	22 May 1950	WorldLII		2
Funai v Commissioner of Internal Revenue	[1950] USCA4 120	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
Eckhard v Commissioner of Internal Revenue	182 F2d 547	United States Court of Appeals, Tenth Circuit	United States	15 May 1950	WorldLII		11
Slifka v Commissioner of Internal Revenue	182 F2d 345	United States Court of Appeals, Second Circuit	United States	3 May 1950	WorldLII		9
Lamb v Smith	183 F2d 938	United States Court of Appeals, Third Circuit	United States	17 Apr 1950	WorldLII		6
Funai v Commissioner of Internal Revenue	181 F2d 890	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1950	WorldLII		6
Maiatico v Commissioner of Internal Revenue	[1950] USCADC 126	United States Court of Appeals, District of Columbia Circuit	United States	24 Mar 1950	WorldLII
Johns v Commissioner of Internal Revenue	180 F2d 469	United States Court of Appeals, Fifth Circuit	United States	2 Mar 1950	WorldLII
Denison v Commissioner of Internal Revenue	180 F2d 938	United States Court of Appeals, Sixth Circuit	United States	16 Feb 1950	WorldLII
Yiannias v Commission of Internal Revenue	180 F2d 115	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1950	WorldLII		1
Kokoris v E Johnson	180 F2d 355	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1950	WorldLII		7
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Implied Terms Of Fact: Counsel's Last Resort"	[2018] NSWBarAssocNews 27	Ash, David	Australia	circa 2018	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
(1948) 335 US 883	(1948) 335 US 883; 69 SCt 231	United States Supreme Court	United States	circa 1948	Westlaw		4
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
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII		61
Allen v Trust Co of Georgia	326 US 630; 90 L Ed 367; 66 SCt 389	United States Supreme Court	United States	28 Jan 1946	WorldLII		31
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
Texas v Florida	306 US 398; 83 L Ed 817; 59 SCt 563	United States Supreme Court	United States	13 Mar 1939	WorldLII		74
Lyeth v Hoey	469 US 857; 83 L Ed 2d 120; 105 SCt 187; 83 L Ed 119; 225 USPQ 792	United States Supreme Court	United States	5 Dec 1938	WorldLII		151
United States v Wells	283 US 118; 283 US 102; 75 L Ed 867; 51 SCt 446	United States Supreme Court	United States	13 Apr 1931	WorldLII		54
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Meehan v Valentine	145 US 611; 36 L Ed 835; 12 SCt 972	United States Supreme Court	United States	16 May 1892	WorldLII		10
Drennen v London Assurance Co	113 US 51; 28 L Ed 919; 5 SCt 341	United States Supreme Court	United States	5 Jan 1885	WorldLII		10
S W Cox and D Wheatcroft,-Appellants; John Hickman,-Respondent	[1860] EngR 1068; 8 HLCas 268; 11 ER 431	House of Lords	United Kingdom	circa 1860	CommonLII		61
Eber Ward Survivor Owner of the Steamboat Detroit v Charles Thompson	63 US 330; 16 L Ed 249	United States Supreme Court	United States	1 Dec 1859	WorldLII		5
Ward v Thompson	(1859) 22 How 330	United Stated Supreme Court	United States	circa 1859			10
Lyeth v Hoey	305 US 188	United States Supreme Court	United States		Westlaw		109
242 NW 841	242 NW 841		United States				1
168 f2d 979	168 F2d 979		United States		Westlaw		6
166 f2d 815	166 F2d 815		United States		Westlaw		1
164 f2d 182	164 F2d 182		United States		Westlaw		1
164 ALR 1135	164 ALR 1135		Australia		LexisNexis AU		4
Kennedy v Mullins	154 SE 568; (1930) 155 Va 166		United States				1
Tinkoff v Commissioner	120 F2d 564		United States		Westlaw		4
59 SCt 155	59 SCt 155		United States		Westlaw		63
47 Michigan Law Review 595	47 Michigan Law Review 595	Michigan Law Review	United States		HeinOnline / LexisNexis		1
Mannheimer and Mook, A Taxwise Evaluation of Family Partnerships	32 Iowa Law Review 436	Iowa Law Review	United States		HeinOnline / LexisNexis		2
Zuback v Bakmaz	29 A2d 473; (1943) 346 PA 279		United States				1
9 Georgia Bar Journal 353	9 Georgia Bar Journal 353	Georgia Bar Journal	United States - Georgia				1