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Commissioner of Internal Revenue v Oates     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Reed v Commissioner of Internal Revenue	723 F2d 138	United States Court of Appeals, First Circuit	United States	5 Dec 1983	WorldLII		4
Commissioner of Internal Revenue v Olmsted Incorporated Life Agency	304 F2d 16	United States Court of Appeals, Eighth Circuit	United States	4 Jun 1962	WorldLII		1
Drysdale v Commissioner of Internal Revenue	277 F2d 413	United States Court of Appeals, Sixth Circuit	United States	20 Apr 1960	WorldLII		2
United States v H Ellis	[1959] USCA2 158	United States Court of Appeals, Second Circuit	United States	9 Mar 1959	WorldLII		2
United States v H Ellis	264 F2d 325	United States Court of Appeals, Second Circuit	United States	8 Jan 1959	WorldLII		9
Glenn v Penn W E	250 F2d 507	United States Court of Appeals, Sixth Circuit	United States	3 Jan 1958	WorldLII		4
Fleming v Commissioner of Internal Revenue	241 F2d 78	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Eubank	311 US 122; 85 L Ed 81; 61 SCt 149	United States Supreme Court	United States	3 Feb 1941	WorldLII		75
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Massachusetts Mutual Life Ins Co v United States	288 US 269; 77 L Ed 739; 53 SCt 337	United States Supreme Court	United States	6 Feb 1933	WorldLII		23
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
Keith v Commissioner	139 F2d 596		United States	circa 1933	Westlaw		5
Musselman Hub-Brake Co v Commissioner	139 F2d 65		United States	circa 1933	Westlaw		12
35 f2d 18	35 F2d 18		United States	circa 1933	Westlaw		1
Id; Oates v Commissioner	18 Tax Cas 570		United Kingdom	circa 1933			3