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Zimmermann v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Estate of Luehrmann v Commissioner of Internal Revenue	287 F2d 10	United States Court of Appeals, Eighth Circuit	United States	8 Feb 1961	WorldLII		18
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
Zimmermann v Commissioner of Internal Revenue	[1957] USCA8 41	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1957	WorldLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Carr v Hamilton	129 US 252; 32 L Ed 669; 9 SCt 295	United States Supreme Court	United States	28 Jan 1889	WorldLII		7
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Helvering v Le Gierse	312 US 531; (1941) 41-1 USTC 10; 85 L Ed 996; 61 SCt 646	United States Supreme Court	United States	3 Mar 1941	WorldLII		42
Igleheart v Commissioner	174 F2d 605		United States		Westlaw		3
Omaha Public Power District v W O'Malley Omaha Public Power District	216 F2d 764	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1954	WorldLII		5
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
2 Tax Cas 220	2 Tax Cas 220		United Kingdom	circa 1954			3
21 Tax Cas 104	21 Tax Cas 104		United Kingdom	circa 1954			2
25 Tax Cas 233	25 Tax Cas 233		United Kingdom	circa 1954			2
100 f2d 379	100 F2d 379		United States	circa 1954	Westlaw		5
122 Nys2d 239	122 NYS2d 239		United States - New York				3