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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 †
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
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
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
Remmer v United States	205 F2d 277	United States Court of Appeals, Ninth Circuit	United States	28 May 1953	WorldLII		68
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
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
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
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
United States v Tranakos	911 F2d 1422	United States Court of Appeals, Tenth Circuit	United States	15 Aug 1990	WorldLII		29
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
Nicholas v Davis	204 F2d 200	United States Court of Appeals, Tenth Circuit	United States	27 Apr 1953	WorldLII		26
Benton v Commissioner of Internal Revenue	197 F2d 745	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1952	WorldLII		21
United States v Scott	660 F2d 1145	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1982	WorldLII		19
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
Alexander v Commissioner of Internal Revenue	194 F2d 921	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		19
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
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
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
Batman v Commissioner of Internal Revenue	189 F2d 107	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		17
Vnuk v Commissioner	621 F2d 1318	United States Court of Appeals, Eighth Circuit	United States	11 Jul 1980	WorldLII		16
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		16
Miller v Commissioner of Internal Revenue	183 F2d 246	United States Court of Appeals, Sixth Circuit	United States	2 Jun 1950	WorldLII		16
Owens v United States	197 F2d 450	United States Court of Appeals, Eighth Circuit	United States	26 Jun 1952	WorldLII		15
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
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
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
Seabrook v Commissioner of Internal Revenue	196 F2d 322	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1952	WorldLII		13
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
Eisenberg v R Smith Schaeffer	263 F2d 827	United States Court of Appeals, Third Circuit	United States	6 Jan 1959	WorldLII		12
Visintainer v Commissioner of Internal Revenue	187 F2d 519	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1951	WorldLII		12
Trousdale v Commissioner of Internal Revenue	219 F2d 563	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII		11
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
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
Harkness v Commissioner of Internal Revenue	193 F2d 655	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1952	WorldLII		11
Ginsburg v Arnold	185 F2d 913	United States Court of Appeals, Fifth Circuit	United States	21 Dec 1950	WorldLII		11
Eckhard v Commissioner of Internal Revenue	182 F2d 547	United States Court of Appeals, Tenth Circuit	United States	15 May 1950	WorldLII		11
Taylor v Commissioner of Internal Revenue	258 F2d 89	United States Court of Appeals, Second Circuit	United States	13 Feb 1958	WorldLII		10
Gunn v Commissioner of Internal Revenue	247 F2d 359	United States Court of Appeals, Eighth Circuit	United States	8 Aug 1957	WorldLII		10
Becker v D Shields	237 F2d 622	United States Court of Appeals, Eighth Circuit	United States	26 Oct 1956	WorldLII		10
Lynch v Commissioner of Internal Revenue	216 F2d 574	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1954	WorldLII		10
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Bratton v Commissioner of Internal Revenue	193 F2d 416	United States Court of Appeals, Tenth Circuit	United States	18 Dec 1951	WorldLII		10
Rubin v Commissioner of Internal Revenue	429 F2d 650	United States Court of Appeals, Second Circuit	United States	30 Jun 1970	WorldLII		9
Aldrich v United States	346 F2d 37	United States Court of Appeals, Fifth Circuit	United States	17 May 1965	WorldLII		9
Haley v Commissioner of Internal Revenue	(1953) 203 F2d 815	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1953	WorldLII		9
Marcus v Commissioner of Internal Revenue	201 F2d 850	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1953	WorldLII		9
Levin v Commissioner of Internal Revenue	199 F2d 692	United States Court of Appeals, Second Circuit	United States	12 Nov 1952	WorldLII		9
Culbertson v Commissioner of Internal Revenue	194 F2d 581	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		9
Jones v Baker	189 F2d 842	United States Court of Appeals, Tenth Circuit	United States	21 May 1951	WorldLII		9
Nelson v Commissioner of Internal Revenue	184 F2d 649	United States Court of Appeals, Eighth Circuit	United States	26 Oct 1950	WorldLII		9
Collamer v Commissioner of Internal Revenue	185 F2d 146	United States Court of Appeals, Fourth Circuit	United States	12 Oct 1950	WorldLII		9
Stanback v Robertson	183 F2d 889	United States Court of Appeals, Fourth Circuit	United States	26 Jul 1950	WorldLII		9
Slifka v Commissioner of Internal Revenue	182 F2d 345	United States Court of Appeals, Second Circuit	United States	3 May 1950	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
Kuney v E Frank	308 F2d 719	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII		8
Cleveland v Commissioner of Internal Revenue	297 F2d 169	United States Court of Appeals, Fourth Circuit	United States	7 Dec 1961	WorldLII		8
Grandview Mines v Commissioner of Internal Revenue	282 F2d 700	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1960	WorldLII		8
Kivo v Commissioner of Internal Revenue	243 F2d 858	United States Court of Appeals, Second Circuit	United States	3 May 1957	WorldLII		8
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
Alexander v Commissioner of Internal Revenue	190 F2d 753	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII		8
Ardolina v Commissioner of Internal Revenue	186 F2d 176	United States Court of Appeals, Third Circuit	United States	9 Oct 1950	WorldLII		8
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII		8
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
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
Berry v United States	283 F2d 465	United States Court of Appeals, Eighth Circuit	United States	28 Oct 1960	WorldLII		7
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
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
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
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		7
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
Maletis v United States	200 F2d 97	United States Court of Appeals, Ninth Circuit	United States	17 Nov 1952	WorldLII		7
Commissioner of Internal Revenue v Gidwitz' Estate	196 F2d 813	United States Court of Appeals, Seventh Circuit	United States	12 May 1952	WorldLII		7
United States v Atkins	191 F2d 146	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1951	WorldLII		7
Stanchfield v Commissioner of Internal Revenue	191 F2d 826	United States Court of Appeals, Eighth Circuit	United States	11 Oct 1951	WorldLII		7
Kokoris v E Johnson	180 F2d 355	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1950	WorldLII		7
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
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
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
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
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Demirjian v Commissioner of Internal Revenue	457 F2d 1	United States Court of Appeals, Third Circuit	United States	7 Mar 1972	WorldLII		6
Burde v Commissioner of Internal Revenue	352 F2d 995	United States Court of Appeals, Second Circuit	United States	28 Sep 1965	WorldLII		6
Pflugradt v United States Moeller	310 F2d 412	United States Court of Appeals, Seventh Circuit	United States	4 Dec 1962	WorldLII		6
Dyer v Commissioner of Internal Revenue	211 F2d 500	United States Court of Appeals, Second Circuit	United States	9 Mar 1954	WorldLII		6
Toor v Westover Toor	200 F2d 713	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1952	WorldLII		6
Singer v Shaughnessy	198 F2d 178	United States Court of Appeals, Second Circuit	United States	7 May 1952	WorldLII		6
Arnold v Green	186 F2d 18	United States Court of Appeals, Fifth Circuit	United States	10 Jan 1951	WorldLII		6
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
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
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
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
Armantrout v Commissioner of Internal Revenue	570 F2d 210	United States Court of Appeals, Seventh Circuit	United States	14 Mar 1978	WorldLII		5
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Stanback v Commissioner of Internal Revenue	271 F2d 514	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII		5
Spiesman v Commissioner of Internal Revenue	260 F2d 940	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1958	WorldLII		5
Campbell v L Batman L	239 F2d 283	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1956	WorldLII		5
Schneider v F Kelm Schein	237 F2d 721	United States Court of Appeals, Eighth Circuit	United States	30 Oct 1956	WorldLII		5
Snyder v C Westover	217 F2d 928	United States Court of Appeals, Ninth Circuit	United States	20 Dec 1954	WorldLII		5
West v Commissioner of Internal Revenue	214 F2d 300	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1954	WorldLII		5
Scott v Self	208 F2d 125	United States Court of Appeals, Eighth Circuit	United States	12 Nov 1953	WorldLII		5
Remmer v United States	[1953] USCA9 197	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1953	WorldLII		5
Feldman v Commissioner of Internal Revenue	186 F2d 87	United States Court of Appeals, Fourth Circuit	United States	20 Dec 1950	WorldLII		5
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
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
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
Ballou v United States	370 F2d 659	United States Court of Appeals, Sixth Circuit	United States	22 Dec 1966	WorldLII		4
Textron v Homes Beautiful B D	261 F2d 646	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1958	WorldLII		4
United States v M Neel C	235 F2d 395	United States Court of Appeals, Tenth Circuit	United States	2 Jul 1956	WorldLII		4
Jahn v Pedrick J W Jahn	229 F2d 71	United States Court of Appeals, Second Circuit	United States	16 Jan 1956	WorldLII		4
Wisdom v United States	205 F2d 30	United States Court of Appeals, Ninth Circuit	United States	29 May 1953	WorldLII		4
Wellington v Commissioner of Internal Revenue	196 F2d 421	United States Court of Appeals, Seventh Circuit	United States	13 May 1952	WorldLII		4
Jones v Trapp	186 F2d 951	United States Court of Appeals, Tenth Circuit	United States	30 Dec 1950	WorldLII		4
Teitelbaum v Commissioner of Internal Revenue	346 F2d 266	United States Court of Appeals, Seventh Circuit	United States	25 May 1965	WorldLII		3
Finley v Commissioner of Internal Revenue	[1958] USCA10 101	United States Court of Appeals, Tenth Circuit	United States	21 May 1958	WorldLII		3
Maloney v M Tunnell E P	218 F2d 705	United States Court of Appeals, Third Circuit	United States	20 Dec 1954	WorldLII		3
Nicholas v C Timpte	216 F2d 434	United States Court of Appeals, Tenth Circuit	United States	26 Oct 1954	WorldLII		3
Friednash v Commissioner of Internal Revenue	209 F2d 601	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1954	WorldLII		3
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII		3
Scofield v Mauritz	206 F2d 135	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1953	WorldLII		3
Solomon v Commissioner of Internal Revenue	204 F2d 562	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1953	WorldLII		3
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
Roughan v Commissioner of Internal Revenue	198 F2d 253	United States Court of Appeals, Fourth Circuit	United States	3 Jul 1952	WorldLII		3
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII		3
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
Cobb v Commissioner Internal Revenue	185 F2d 255	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1950	WorldLII		3
Whitman v Commissioner of Internal Revenue	182 F2d 624	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1950	WorldLII		3
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
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
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
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
Estate Kahn v Commissioner of Internal Revenue	499 F2d 1186	United States Court of Appeals, Second Circuit	United States	17 Jun 1974	WorldLII		2
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
Acuff v Commissioner of Internal Revenue	296 F2d 725	United States Court of Appeals, Sixth Circuit	United States	18 Dec 1961	WorldLII		2
Neil v Commissioner of Internal Revenue	269 F2d 563	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1959	WorldLII		2
Haas v Commissioner of Internal Revenue	248 F2d 487	United States Court of Appeals, Second Circuit	United States	3 Jun 1957	WorldLII		2
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
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
Scofield v E Davant E W E	218 F2d 486	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1955	WorldLII		2
Sellers v Commissioner of Internal Revenue	218 F2d 380	United States Court of Appeals, Ninth Circuit	United States	4 Jan 1955	WorldLII		2
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
Weiss v Johnson	206 F2d 350	United States Court of Appeals, Second Circuit	United States	19 Aug 1953	WorldLII		2
Stoffield v Commissioner of Internal Revenue	203 F2d 667	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1953	WorldLII		2
Settos v United States	192 F2d 521	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1951	WorldLII		2
Kasper v Baron	191 F2d 737	United States Court of Appeals, Eighth Circuit	United States	12 Oct 1951	WorldLII		2
Yost v Commissioner of Internal Revenue	190 F2d 131	United States Court of Appeals, Fifth Circuit	United States	27 Jun 1951	WorldLII		2
Bartholomew v Commissioner of Internal Revenue	186 F2d 315	United States Court of Appeals, Eighth Circuit	United States	23 Jan 1951	WorldLII		2
Parker v Westover	186 F2d 49	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1950	WorldLII		2
Lamb v Smith	[1950] USCA3 241	United States Court of Appeals, Third Circuit	United States	28 Jul 1950	WorldLII		2
Tomlinson v Commissioner of Internal Revenue	182 F2d 938	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1950	WorldLII		2
Slifka v Commissioner of Internal Revenue	[1950] USCA2 199	United States Court of Appeals, Second Circuit	United States	22 May 1950	WorldLII		2
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
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 79-2626 v R Allshouse 79-2493	622 F2d 53	United States Court of Appeals, Third Circuit	United States	4 Jun 1980	WorldLII		1
Bateman v United States R Bateman C	490 F2d 549	United States Court of Appeals, Ninth Circuit	United States	4 Dec 1973	WorldLII		1
Payton v United States	425 F2d 1324	United States Court of Appeals, Fifth Circuit	United States	5 May 1970	WorldLII		1
United States v R Ramos	393 F2d 618	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1968	WorldLII		1
Burde v Commissioner of Internal Revenue	[1965] USCA2 641	United States Court of Appeals, Second Circuit	United States	5 Nov 1965	WorldLII		1
Bronzin v United States	309 F2d 158	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1962	WorldLII		1
Poggetto v United States	306 F2d 76	United States Court of Appeals, Ninth Circuit	United States	30 Jul 1962	WorldLII		1
Stanback v Commissioner of Internal Revenue	[1959] USCA4 341	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1959	WorldLII		1
Sparks v Commissioner of Internal Revenue	238 F2d 845	United States Court of Appeals, Seventh Circuit	United States	3 Dec 1956	WorldLII		1
Henley v O B Ellis	228 F2d 657	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1956	WorldLII		1
Tancredi v Commissioner of Internal Revenue	218 F2d 584	United States Court of Appeals, Second Circuit	United States	9 Dec 1954	WorldLII		1
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
Schallerer v Commissioner of Internal Revenue	203 F2d 100	United States Court of Appeals, Seventh Circuit	United States	15 Jun 1953	WorldLII		1
Koppelman v Commissioner of Internal Revenue	[1953] USCA3 137	United States Court of Appeals, Third Circuit	United States	10 Apr 1953	WorldLII		1
Koppelman v Commissioner of Internal Revenue	[1952] USCA3 340	United States Court of Appeals, Third Circuit	United States	1 Dec 1952	WorldLII		1
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
Crossley v Campbell	184 F2d 639	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1950	WorldLII		1
Yiannias v Commission of Internal Revenue	180 F2d 115	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1950	WorldLII		1
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
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
Griffith v Secretary of Health & Human Services	[1988] USCA6 2197	United States Court of Appeals, Sixth Circuit	United States	18 Nov 1988	WorldLII
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	[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
Teitelbaum v Commissioner of Internal Revenue	[1965] USCA7 231	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1965	WorldLII
Kuney v E Frank	[1962] USCA9 349	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII
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
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Eisenberg v R Smith Schaeffer	[1959] USCA3 51	United States Court of Appeals, Third Circuit	United States	13 Feb 1959	WorldLII
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
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
Jahn v Pedrick J W Jahn	[1955] USCA2 562	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII
Christopher v Campbell	223 F2d 124	United States Court of Appeals, Fifth Circuit	United States	8 Jun 1955	WorldLII
Maloney v M Tunnell E P	[1955] USCA3 35	United States Court of Appeals, Third Circuit	United States	25 Jan 1955	WorldLII
Tancredi v Commissioner of Internal Revenue	[1955] USCA2 23	United States Court of Appeals, Second Circuit	United States	7 Jan 1955	WorldLII
Scofield v D E Blackburn	217 F2d 557	United States Court of Appeals, Fifth Circuit	United States	14 Dec 1954	WorldLII
Nicholas v C Timpte	[1954] USCA10 178	United States Court of Appeals, Tenth Circuit	United States	20 Nov 1954	WorldLII
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
Maxwell v Commissioner of Internal Revenue	208 F2d 542	United States Court of Appeals, Fourth Circuit	United States	9 Dec 1953	WorldLII
Maxwell v Commissioner of Internal Revenue	[1953] USCA4 242	United States Court of Appeals, Fourth Circuit	United States	16 Nov 1953	WorldLII
Weiss v Johnson	[1953] USCA2 266	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII
Solomon v Commissioner of Internal Revenue	[1953] USCA4 113	United States Court of Appeals, Fourth Circuit	United States	20 May 1953	WorldLII
Cooke v Commissioner of Internal Revenue	[1953] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	14 Apr 1953	WorldLII
White v Baltimore & Ohio Railroad Co	[1953] USCA6 64	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1953	WorldLII
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
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
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 320	United States Court of Appeals, Third Circuit	United States	17 Nov 1952	WorldLII
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
Strickler v Commissioner of Internal Revenue	[1952] USCA3 148	United States Court of Appeals, Third Circuit	United States	22 Apr 1952	WorldLII
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	[1951] USCA9 338	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1951	WorldLII
Settos, v United States	[1951] USCA7 223	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1951	WorldLII
Batman v Commissioner of Internal Revenue	[1951] USCA5 175	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII
Mendelsohn v Commissioner of Internal Revenue	[1951] USCA3 28	United States Court of Appeals, Third Circuit	United States	25 Jan 1951	WorldLII
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
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
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
Funai v Commissioner of Internal Revenue	[1950] USCA4 120	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
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
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII

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 †
Maxwell v Commissioner of Internal Revenue	[1953] USCA4 242	United States Court of Appeals, Fourth Circuit	United States	16 Nov 1953	WorldLII
Weiss v Johnson	[1953] USCA2 266	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII
Solomon v Commissioner of Internal Revenue	[1953] USCA4 113	United States Court of Appeals, Fourth Circuit	United States	20 May 1953	WorldLII
Cooke v Commissioner of Internal Revenue	[1953] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	14 Apr 1953	WorldLII
White v Baltimore & Ohio Railroad Co	[1953] USCA6 64	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1953	WorldLII
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
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
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 320	United States Court of Appeals, Third Circuit	United States	17 Nov 1952	WorldLII
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
Strickler v Commissioner of Internal Revenue	[1952] USCA3 148	United States Court of Appeals, Third Circuit	United States	22 Apr 1952	WorldLII
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	[1951] USCA9 338	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1951	WorldLII
Settos, v United States	[1951] USCA7 223	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1951	WorldLII
Batman v Commissioner of Internal Revenue	[1951] USCA5 175	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII
Mendelsohn v Commissioner of Internal Revenue	[1951] USCA3 28	United States Court of Appeals, Third Circuit	United States	25 Jan 1951	WorldLII
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
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
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
Funai v Commissioner of Internal Revenue	[1950] USCA4 120	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
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
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII