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Bowers v Commissioner of Internal Revenue     7

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII		13
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII		4
Lewis v Commissioner of Internal Revenue	253 F2d 821	United States Court of Appeals, Second Circuit	United States	7 Apr 1958	WorldLII		16
Owens v Commissioner of Internal Revenue	273 F2d 251	United States Court of Appeals, Fifth Circuit	United States	29 Dec 1959	WorldLII		3
Patrick v United States	[1961] USCA4 62	United States Court of Appeals, Fourth Circuit	United States	25 Jan 1961	WorldLII		1
Patrick v United States	288 F2d 292	United States Court of Appeals, Fourth Circuit	United States	27 Mar 1961	WorldLII		5
United States v Gilmore	372 US 39; 9 L Ed 2d 570; 83 SCt 623	United States Supreme Court	United States	18 Feb 1963	WorldLII		85

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Baer v Commissioner of Internal Revenue	196 F2d 646	United States Court of Appeals, Eighth Circuit	United States	7 May 1952	WorldLII		24
McMurtry v United States	132 FSupp 114; 132 Ct Cl 418		United States		Westlaw		9
Smith's Estate v Commissioner of Internal Revenue	208 F2d 349	United States Court of Appeals, Third Circuit	United States	13 Nov 1953	WorldLII		23
Tressler v Commissioner of Internal Revenue	228 F2d 356	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1955	WorldLII		10