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Given v Commissioner of Internal Revenue     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Manzoli v Commissioner of Internal Revenue	904 F2d 101; 66 AFTR2d 90-5030	United States Court of Appeals, First Circuit	United States	22 May 1990	WorldLII		15
Jones v Commissioner of Internal Revenue	640 F2d 745	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1981	WorldLII		7
Collins II v United States	514 F2d 1282	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1975	WorldLII		8
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		5
Northern Natural Gas Co v Commissioner of Internal Revenue	362 F2d 781	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1966	WorldLII		1
Estate Shedd v Commissioner of Internal Revenue	320 F2d 638	United States Court of Appeals, Ninth Circuit	United States	15 Jul 1963	WorldLII		3
Reeves v Commissioner of Internal Revenue	314 F2d 438	United States Court of Appeals, Sixth Circuit	United States	13 Mar 1963	WorldLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Barber v United States L Taylor	215 F2d 663	United States Court of Appeals, Eighth Circuit	United States	14 Sep 1954	WorldLII		7
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
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
290 US 635	290 US 635; 78 L Ed 552; 54 SCt 53	United States Supreme Court	United States	circa 1943	Westlaw		8
Helvering v Tetzlaff	141 F2d 8		United States	circa 1943	Westlaw		4
131 f2d 210	131 F2d 210		United States	circa 1943	Westlaw		6
81 f2d 621	81 F2d 621		United States		Westlaw		1
United Business Corporation v Commissioner	62 F2d 754		United States		Westlaw		18
United Business Corporation of America v Commissioner	19 BTA 809		United States				3