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Rollins v Commissioner of Internal Revenue     8

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Syer v United States	380 F2d 1009	United States Court of Appeals, Fourth Circuit	United States	5 Jul 1967	WorldLII		1
Schley v Commissioner of Internal Revenue	[1967] USCA2 191	United States Court of Appeals, Second Circuit	United States	17 Mar 1967	WorldLII		1
Schley v Commissioner of Internal Revenue	375 F2d 747	United States Court of Appeals, Second Circuit	United States	20 Oct 1966	WorldLII		14
Walsh v Commissioner of Internal Revenue	[1963] USCA4 43	United States Court of Appeals, Fourth Circuit	United States	15 Jan 1963	WorldLII
Walsh v Commissioner of Internal Revenue	313 F2d 389	United States Court of Appeals, Fourth Circuit	United States	8 Oct 1962	WorldLII		2
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII		3
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII		28
Rollins v Commissioner of Internal Revenue	[1960] USCA4 90	United States Court of Appeals, Fourth Circuit	United States	15 Mar 1960	WorldLII

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Holtz v Commissioner of Internal Revenue	256 F2d 865	United States Court of Appeals, Ninth Circuit	United States	12 Jun 1958	WorldLII		9
Ferguson v Commissioner of Internal Revenue	253 F2d 403	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1958	WorldLII		6
Skarda v Commissioner of Internal Revenue	250 F2d 429	United States Court of Appeals, Tenth Circuit	United States	30 Nov 1957	WorldLII		17
Gulledge v Commissioner of Internal Revenue	249 F2d 225	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1957	WorldLII		13
Towers v Commissioner of Internal Revenue	247 F2d 233	United States Court of Appeals, Second Circuit	United States	16 May 1957	WorldLII		20
Wheeler v Commissioner of Internal Revenue	241 F2d 883	United States Court of Appeals, Second Circuit	United States	23 Jan 1957	WorldLII		19
Giblin v Commissioner of Internal Revenue	227 F2d 692	United States Court of Appeals, Fifth Circuit	United States	23 Nov 1955	WorldLII		23
Commissioner of Internal Revenue v Stokes' Estate	200 F2d 637	United States Court of Appeals, Third Circuit	United States	7 Jan 1953	WorldLII		21
Commissioner of Internal Revenue v Smith	203 F2d 310	United States Court of Appeals, Second Circuit	United States	3 Feb 1953	WorldLII		35
Commissioner of Internal Revenue v Stokes' Estate	[1952] USCA3 347	United States Court of Appeals, Third Circuit	United States	4 Dec 1952	WorldLII		2
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Dalton v Bowers	287 US 404; 77 L Ed 389; 53 SCt 205	United States Supreme Court	United States	12 Dec 1932	WorldLII		33
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII		53
Fay v United States ex rel Marcial	355 US 914; 2 L Ed 2d 274; 78 SCt 343	United States Supreme Court	United States	circa 1952	Westlaw		40
Gill v Pennsylvania R Co	346 US 816; 98 L Ed 343; 74 SCt 27	United States Supreme Court	United States	circa 1952	Westlaw		45
Maloney v Spencer	172 F2d 638		United States	circa 1952	Westlaw		33