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Upton v Commissioner of Internal Revenue     10

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Southern California Edison Co v Rice	685 F2d 354	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1982	WorldLII		4
Ewing v Williams	596 F2d 391	United States Court of Appeals, Ninth Circuit	United States	7 May 1979	WorldLII		18
Garner v United States	501 F2d 228	United States Court of Appeals, Ninth Circuit	United States	1 Apr 1974	WorldLII		7
Dusek v Commissioner of Internal Revenue	376 F2d 410	United States Court of Appeals, Tenth Circuit	United States	24 Apr 1967	WorldLII		1
Chin Kay v United States	311 F2d 317	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1963	WorldLII		29
Carson v United States	310 F2d 558	United States Court of Appeals, Ninth Circuit	United States	27 Nov 1962	WorldLII		9
Chin Kay v United States	[1962] USCA9 418	United States Court of Appeals, Ninth Circuit	United States	26 Nov 1962	WorldLII
Halprin v United States	[1961] USCA9 382	United States Court of Appeals, Ninth Circuit	United States	7 Dec 1961	WorldLII
Halprin v United States	295 F2d 458	United States Court of Appeals, Ninth Circuit	United States	3 Oct 1961	WorldLII		15
Ellis v Carter	291 F2d 270	United States Court of Appeals, Ninth Circuit	United States	31 May 1961	WorldLII		65

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Estate Little v Commissioner of Internal Revenue	274 F2d 718	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1960	WorldLII		5
Gallagher v Smith	223 F2d 218	United States Court of Appeals, Third Circuit	United States	1 Nov 1954	WorldLII		40
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Cir 1954); CIR v Netcher	143 F2d 484		United States	circa 1954	Westlaw		6
32 Tax Cas 301	32 Tax Cas 301		United Kingdom	circa 1960			2
30 Tax Cas 936	30 Tax Cas 936		United Kingdom	circa 1960			2
Carol v Commissioner	30 BTA 443		United States	circa 1960			2