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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
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
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
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Allied Chemical Corporation v United States	[1967] USCA2 14	United States Court of Appeals, Second Circuit	United States	6 Jan 1967	WorldLII
Allied Chemical Corporation v United States	370 F2d 697	United States Court of Appeals, Second Circuit	United States	24 Oct 1966	WorldLII		4
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
Estate Gowdey v Commissioner of Internal Revenue	[1962] USCA4 288	United States Court of Appeals, Fourth Circuit	United States	6 Sep 1962	WorldLII
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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
Estate Gowdey v Commissioner of Internal Revenue	[1962] USCA4 288	United States Court of Appeals, Fourth Circuit	United States	6 Sep 1962	WorldLII
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
Watkins v United States	[1958] USCA2 123	United States Court of Appeals, Second Circuit	United States	26 Feb 1958	WorldLII		1
Dairy Queen of Oklahoma v Commissioner of Internal Revenue	250 F2d 503	United States Court of Appeals, Tenth Circuit	United States	3 Dec 1957	WorldLII		19
Lawrence v United States	(1957) 242 F2d 542	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1957	WorldLII		18
Watson v United States	222 F2d 689	United States Court of Appeals, Tenth Circuit	United States	12 May 1955	WorldLII		22
United States v H Carruthers	219 F2d 21	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII		16
Allen v Werner	190 F2d 840	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1951	WorldLII		27
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
Kavanagh v Evans	188 F2d 234	United States Court of Appeals, Sixth Circuit	United States	9 Apr 1951	WorldLII		12
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Waterman v Mackenzie	138 US 252; 34 L Ed 923; 11 SCt 334	United States Supreme Court	United States	2 Feb 1891	WorldLII		90
Rose Marie Reid v Commissioner	(1956) 26 Tax Cas 622		United Kingdom	circa 1956			8
Marco v Commissioner	(1955) 25 Tax Cas 544		United Kingdom	circa 1955			2
Parke, Davis & Co v Commissioner	31 BTA 427		United States	circa 1951			10
Baylijje v Bu,tterworth	1 Exch 4	Court of Exchequer	United Kingdom	circa 1951			11
Philbrick v Commissioner	27 Tax Cas 346		United Kingdom	circa 1951			4
Arthur C Ruge	(1956) 26 Tax Cas 138		United Kingdom	circa 1956			1
Myers v Commissioner	6 Tax Cas 258		United Kingdom				21
Wm M Bailey Co v Commissioner	15 Tax Cas 468		United Kingdom	circa 1951			4
Kimble Glass Co v Commissioner	9 Tax Cas 183		United Kingdom	circa 1951			10
Federal Laboratories, Inc v Commissioner	8 Tax Cas 1150		United Kingdom	circa 1951			3
Schmitt v Commissioner of Internal Revenue	(1958) 30 Tax Cas 322		United Kingdom	circa 1958			2