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Nelson v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Sherman v Commissioner	18 Tax Cas 746		United Kingdom				4
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
Guardian Investment Corporation v L Phinney	253 F2d 326	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1958	WorldLII		14
United States v W Norton W Norton	(1958) 250 F2d 902	United States Court of Appeals, Fifth Circuit	United States	9 Jan 1958	WorldLII		7
Putnam v Commissioner	352 US 82; 1 L Ed 2d 144; 77 SCt 175	United States Supreme Court	United States	3 Dec 1956	WorldLII		51
Daniel Dillard v First National Bank of Birmingham	228 F2d 803	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1956	WorldLII		10
Putnam v Commissioner of Internal Revenue	224 F2d 947	United States Court of Appeals, Eighth Circuit	United States	11 Aug 1955	WorldLII		7
Cudlip v Commissioner of Internal Revenue	220 F2d 565	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1955	WorldLII		4
Edwards v H C Allen Jr B Edwards H	216 F2d 794	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1954	WorldLII		8
Pollak v Commissioner of Internal Revenue	209 F2d 57	United States Court of Appeals, Third Circuit	United States	14 Dec 1953	WorldLII		8
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
(1945) 147 f2d 619	(1945) 147 F2d 619		United States	circa 1945	Westlaw		6
(1945) 148 f2d 953	(1945) 148 F2d 953		United States	circa 1945	Westlaw		2
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII		10
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
(1939) 104 f2d 420	(1939) 104 F2d 420		United States	circa 1939	Westlaw		2
Himely v Rose	9 US 313; 3 L Ed 111; 5 Cranch 313	United States Supreme Court	United States	1 Feb 1809	WorldLII		16
Commercial Nat'l Bank v Parsons	144 F2d 231		United States		Westlaw		14
Scott v Thomas	100 So 778; 211 Ala 420		United States				3
Shreveport v Parsons	145 F2d 191		United States		Westlaw		4
323 US 796; 65 SCt 440; 89 l Ed 635	323 US 796; 65 SCt 440; 89 L Ed 635	United States Supreme Court	United States		Westlaw		3
Davenport & Harris Undertaking Co v Roberson	121 So 733; 219 Ala 203		United States - Alabama				2
Estes Lumber Co v Investors' Syndicate	137 So 31; 223 Ala 408		United States - Alabama				2
De Moville v Merchants & Farmers Bank	237 Ala 347; 186 So 704		United States - Alabama				3
Tennessee-Hermitage National Bank v Hagan	50 Am Jur 910; 119 So 4; 218 Ala 390		United States - Alabama				2