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Patterson v L a Sims L a Simms     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bos Lines Inc v Commissioner of Internal Revenue	354 F2d 830	United States Court of Appeals, Eighth Circuit	United States	30 Dec 1965	WorldLII		1
Poinier v Commissioner of Internal Revenue	858 F2d 917; 62 AFTR2d 88-6006; 99 ALRFed 433	United States Court of Appeals, Third Circuit	United States	30 Sep 1988	WorldLII		4
Transport Manufacturing Equipment Co v Commissioner of Internal Revenue	480 F2d 448	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1973	WorldLII		3

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Caldwell v King	(1884) 76 Ala 149		United States - Alabama	circa 1884			1
Commissioner of Internal Revenue v Stern	357 US 39; 2 L Ed 2d 1126; 78 SCt 1047; 2 L Ed 1126	United States Supreme Court	United States	9 Jun 1958	WorldLII		65
Gordon, Rankin and Co v Tweedy	71 Ala 202		United States - Alabama	circa 1958			4
Kitchell v Jackson	71 Ala 556		United States - Alabama	circa 1958			1
Miller v Buell	146 So 613; (1933) 226 Ala 212		United States	circa 1958			1
Potter and Son v Gracie	(1877) 58 Ala 303		United States - Alabama	circa 1877			1
Tissier v Wailes, Ala	(1905) 39 So 924		United States	circa 1905			3
United States v Bess	357 US 51; 2 L Ed 2d 1135; 78 SCt 1054; 2 L Ed 1135	United States Supreme Court	United States	9 Jun 1958	WorldLII		161
Voss v R Wiseman	234 F2d 237	United States Court of Appeals, Tenth Circuit	United States	10 May 1956	WorldLII		3
26 USC 294	26 USC 294	United States Code	United States	circa 1958	LII (Cornell)		4