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Gowans v Commissioner     15

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vest v Commissioner of Internal Revenue	481 F2d 238	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1973	WorldLII		3
Gitzinger v United States	404 F2d 191	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1968	WorldLII		4
Alkire v A Riddell	397 F2d 779	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1968	WorldLII		3
Hair v Commissioner of Internal Revenue	396 F2d 6	United States Court of Appeals, Ninth Circuit	United States	27 May 1968	WorldLII		5
Royalton Stone Corporation v Commissioner or Internal Revenue	379 F2d 298	United States Court of Appeals, Second Circuit	United States	14 Jun 1967	WorldLII		6
Royalton Stone Corporation v Commissioner or Internal Revenue	[1967] USCA2 301	United States Court of Appeals, Second Circuit	United States	11 May 1967	WorldLII
Wood v United States	377 F2d 300	United States Court of Appeals, Fifth Circuit	United States	11 May 1967	WorldLII		17
United States v Giustina O	313 F2d 710	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1963	WorldLII		3
United States v White	311 F2d 399	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1962	WorldLII		6
United States v Giustina O	[1962] USCA9 443	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1962	WorldLII
United States v H Witte B	(1962) 306 F2d 81	United States Court of Appeals, Fifth Circuit	United States	25 Jul 1962	WorldLII		9
Laudenslager v Commissioner of Internal Revenue	[1962] USCA3 260	United States Court of Appeals, Third Circuit	United States	27 Jun 1962	WorldLII
Laudenslager v Commissioner of Internal Revenue	305 F2d 686	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII		12
Barker v Commissioner of Internal Revenue	[1957] USCA2 636	United States Court of Appeals, Second Circuit	United States	9 Dec 1957	WorldLII
Barker v Commissioner of Internal Revenue	250 F2d 195	United States Court of Appeals, Second Circuit	United States	15 Oct 1957	WorldLII		13

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Crowell Land and Mineral Corporation v Commissioner of Internal Revenue	242 F2d 864	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1957	WorldLII		25
Gilbert v Commissioner of Internal Revenue	241 F2d 491	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1957	WorldLII		6
Commissioner of Internal Revenue v Southwest Exploration Co	350 US 308; 100 L Ed 347; 76 SCt 395	United States Supreme Court	United States	27 Feb 1956	WorldLII		101
Helvering v Elbe Oil Land Development Co	303 US 372; 82 L Ed 904; 58 SCt 621	United States Supreme Court	United States	7 Mar 1938	WorldLII		33
Palmer v Bender	287 US 551; 77 L Ed 489; 53 SCt 225	United States Supreme Court	United States	9 Jan 1933	WorldLII		108
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
326 US 795	326 US 795; 90 L Ed 483; 66 SCt 486	United States Supreme Court	United States	circa 1956	Westlaw		20
150 f2d 723	150 F2d 723		United States	circa 1956	Westlaw		14
Olinger v Commissioner	27 Tax Cas 93		United Kingdom	circa 1956			4
Crowell Land & Mineral Corporation v Commissioner	25 Tax Cas 223		United Kingdom				4
Barker v C I R	24 Tax Cas 1160		United Kingdom				3
Godshall v Commissioner	13 Tax Cas 681		United Kingdom				2