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United States v Kaiser   flag  26

363 US 299; 4 L Ed 2d 1233; 80 SCt 1204
United States Supreme Court
United States
13th June, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Dixon v United States 381 US 68; 10 ALR 3d 1371; 14 L Ed 2d 223; 85 SCt 1301 United States Supreme Court United States 3 May 1965 WorldLII flag 99
Poyner v Commissioner of Internal Revenue 301 F2d 287 United States Court of Appeals, Fourth Circuit United States 21 Nov 1961 WorldLII flag 25
Patterson v W a Belcher R Abernathy 302 F2d 289 United States Court of Appeals, Fifth Circuit United States 19 Apr 1962 WorldLII flag 13
Bookwalter v H R Brecklein 357 F2d 78 United States Court of Appeals, Eighth Circuit United States 1 Mar 1966 WorldLII flag 8
Smith v Commissioner of Internal Revenue 305 F2d 778 United States Court of Appeals, Third Circuit United States 30 Jul 1962 WorldLII flag 8
Cole v A Usry 294 F2d 426 United States Court of Appeals, Fifth Circuit United States 8 Sep 1961 WorldLII flag 8
Akland v Commissioner of Internal Revenue 767 F2d 618; 56 AFTR2d 85-5649 United States Court of Appeals, Ninth Circuit United States 31 Jul 1985 WorldLII flag 7
Wilson v United States 530 F2d 772 United States Court of Appeals, Eighth Circuit United States 4 Mar 1976 WorldLII flag 6
Oshkosh Truck Corporation v United States 123 F3d 1477; 80 AFTR2d 97-6408 United States Court of Appeals, Federal Circuit United States 12 Sep 1997 WorldLII flag 4
Baker v United States 748 F2d 1465; 55 AFTR2d 85-509 United States Court of Appeals, Eleventh Circuit United States 3 Dec 1984 WorldLII flag 4
Farmers' and Merchants' Bank v United States 476 F2d 406 United States Court of Appeals, Fourth Circuit United States 6 Apr 1973 WorldLII flag 4
Martin v Commissioner of Internal Revenue 305 F2d 290 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 4
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd [2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557 Federal Court of Australia Australia - Commonwealth 18 Dec 2008 AustLII flag 3
Powell v United States 945 F2d 374; 60 USLW 2311; 68 AFTR2d 91-5831 United States Court of Appeals, Eleventh Circuit United States 22 Oct 1991 WorldLII flag 3
Educo Inc v C Alexander 557 F2d 617 United States Court of Appeals, Seventh Circuit United States 15 Jul 1977 WorldLII flag 3
Lincoln Savings and Loan Association v Commissioner of Internal Revenue 422 F2d 90 United States Court of Appeals, Ninth Circuit United States 3 Feb 1970 WorldLII flag 3
Sklar v Commissioner of Internal Revenue 282 F3d 610 United States Court of Appeals, Ninth Circuit United States 27 Feb 2002 WorldLII flag 2
Koons v United States 315 F2d 542 United States Court of Appeals, Ninth Circuit United States 28 Mar 1963 WorldLII flag 2
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
Estate Carter v Commissioner of Internal Revenue 453 F2d 61 United States Court of Appeals, Second Circuit United States 14 Dec 1971 WorldLII flag 1
Lincoln Savings and Loan Association v Commissioner of Internal Revenue [1970] USCA9 229 United States Court of Appeals, Ninth Circuit United States 18 Mar 1970 WorldLII flag 1
Smith v Commissioner of Internal Revenue [1962] USCA3 93 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 1
Sklar v Cir [2008] USCA9 536 United States Court of Appeals, Ninth Circuit United States 12 Dec 2008 WorldLII flag
Woody v United States 368 F2d 668 United States Court of Appeals, Ninth Circuit United States 10 Nov 1966 WorldLII flag
Communist Party of v Commissioner of Internal Revenue 373 F2d 682 United States Court of Appeals, District of Columbia Circuit United States 7 Nov 1966 WorldLII flag
Martin v Commissioner of Internal Revenue [1962] USCA3 262 United States Court of Appeals, Third Circuit United States 28 Jun 1962 WorldLII flag
Poyner v Commissioner of Internal Revenue [1962] USCA4 110 United States Court of Appeals, Fourth Circuit United States 21 Mar 1962 WorldLII flag

Legislation Cited

Legislation Name Provision
constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Koons v United States 315 F2d 542 United States Court of Appeals, Ninth Circuit United States 28 Mar 1963 WorldLII flag 2
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
Estate Carter v Commissioner of Internal Revenue 453 F2d 61 United States Court of Appeals, Second Circuit United States 14 Dec 1971 WorldLII flag 1
Lincoln Savings and Loan Association v Commissioner of Internal Revenue [1970] USCA9 229 United States Court of Appeals, Ninth Circuit United States 18 Mar 1970 WorldLII flag 1
Smith v Commissioner of Internal Revenue [1962] USCA3 93 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 1
158 FSupp 865 158 FSupp 865 United States circa 1962 Westlaw flag 1
McDonald v Commissioner 9 BTA 1340 United States circa 1962 flag 1
1 Ohio Dec 552 1 Ohio Dec 552 United States - Ohio circa 1962 flag 1
Sklar v Cir [2008] USCA9 536 United States Court of Appeals, Ninth Circuit United States 12 Dec 2008 WorldLII flag
Woody v United States 368 F2d 668 United States Court of Appeals, Ninth Circuit United States 10 Nov 1966 WorldLII flag
Communist Party of v Commissioner of Internal Revenue 373 F2d 682 United States Court of Appeals, District of Columbia Circuit United States 7 Nov 1966 WorldLII flag
Martin v Commissioner of Internal Revenue [1962] USCA3 262 United States Court of Appeals, Third Circuit United States 28 Jun 1962 WorldLII flag
Poyner v Commissioner of Internal Revenue [1962] USCA4 110 United States Court of Appeals, Fourth Circuit United States 21 Mar 1962 WorldLII flag

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