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Schmitt v Commissioner of Internal Revenue     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Moberg v Commissioner of Internal Revenue	305 F2d 800	United States Court of Appeals, Fifth Circuit	United States	1 Aug 1962	WorldLII		9
Estate Gowdey v Commissioner of Internal Revenue	307 F2d 816	United States Court of Appeals, Fourth Circuit	United States	20 Mar 1962	WorldLII		9
United States v C Wernentin J C Wernentin L	354 F2d 757	United States Court of Appeals, Eighth Circuit	United States	27 Dec 1965	WorldLII		6
Moberg v Commissioner of Internal Revenue	310 F2d 782	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1962	WorldLII		5
Allied Chemical Corporation v United States	370 F2d 697	United States Court of Appeals, Second Circuit	United States	24 Oct 1966	WorldLII		4
Leisure Dynamics Inc v Commissioner of Internal Revenue	494 F2d 1340	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1974	WorldLII		2
Resorts International Inc v Commissioner of Internal Revenue	511 F2d 107	United States Court of Appeals, Fifth Circuit	United States	14 Apr 1975	WorldLII		1
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Allied Chemical Corporation v United States	[1967] USCA2 14	United States Court of Appeals, Second Circuit	United States	6 Jan 1967	WorldLII
Estate Gowdey v Commissioner of Internal Revenue	[1962] USCA4 288	United States Court of Appeals, Fourth Circuit	United States	6 Sep 1962	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Dickinson's Settlements; Bickersteth v Dickinson	[1939] Ch 27	Court of Chancery	United Kingdom	circa 1939	LexisNexis / Westlaw		10
Parke, Davis & Co v Commissioner	31 BTA 427		United States	circa 1939			10
Kimble Glass Co v Commissioner	9 Tax Cas 183		United Kingdom	circa 1939			10
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Moberg v Commissioner of Internal Revenue	305 F2d 800	United States Court of Appeals, Fifth Circuit	United States	1 Aug 1962	WorldLII		9
Estate Gowdey v Commissioner of Internal Revenue	307 F2d 816	United States Court of Appeals, Fourth Circuit	United States	20 Mar 1962	WorldLII		9
Rose Marie Reid v Commissioner	(1956) 26 Tax Cas 622		United Kingdom	circa 1956			8
United States v C Wernentin J C Wernentin L	354 F2d 757	United States Court of Appeals, Eighth Circuit	United States	27 Dec 1965	WorldLII		6
Moberg v Commissioner of Internal Revenue	310 F2d 782	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1962	WorldLII		5
Allied Chemical Corporation v United States	370 F2d 697	United States Court of Appeals, Second Circuit	United States	24 Oct 1966	WorldLII		4
(1953) 346 US 813; 74 SCt 22; 98 l Ed 340	(1953) 346 US 813; 74 SCt 22; 98 L Ed 340	United States Supreme Court	United States	circa 1953	Westlaw		4
Philbrick v Commissioner	27 Tax Cas 346		United Kingdom	circa 1966			4
Wm M Bailey Co v Commissioner	15 Tax Cas 468		United Kingdom	circa 1966			4
Federal Laboratories, Inc v Commissioner	8 Tax Cas 1150		United Kingdom	circa 1966			3
Leisure Dynamics Inc v Commissioner of Internal Revenue	494 F2d 1340	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1974	WorldLII		2
Schmitt v Commissioner of Internal Revenue	(1958) 30 Tax Cas 322		United Kingdom	circa 1958			2
Marco v Commissioner	(1955) 25 Tax Cas 544		United Kingdom	circa 1955			2
Responsabilidad Limitada v United States	(1952) 108 FSupp 100; 124 Ct Cl 20		United States	circa 1952	Westlaw		2
Pike v United States, DCConn 1951	101 FSupp 100		United States	circa 1951	Westlaw		2
Rhodes-Hochriem Mfg Co v International Ticket Scale Corporation , DCDel	57 F2d 713		United States	circa 1974	Westlaw		2
Resorts International Inc v Commissioner of Internal Revenue	511 F2d 107	United States Court of Appeals, Fifth Circuit	United States	14 Apr 1975	WorldLII		1
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Watkins v United States	[1958] USCA2 123	United States Court of Appeals, Second Circuit	United States	26 Feb 1958	WorldLII		1
Arthur C Ruge	(1956) 26 Tax Cas 138		United Kingdom	circa 1956			1
William M Bailey, Petitioner, v Commissioner of Internal Revenue, Respondent	188 F2d 360	United States Court of Appeals, Third Circuit	United States	1 May 1951	WorldLII		1
Allied Chemical Corporation v United States	[1967] USCA2 14	United States Court of Appeals, Second Circuit	United States	6 Jan 1967	WorldLII
Estate Gowdey v Commissioner of Internal Revenue	[1962] USCA4 288	United States Court of Appeals, Fourth Circuit	United States	6 Sep 1962	WorldLII