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United States v Kaiser     26

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		3
Sklar v Cir	[2008] USCA9 536	United States Court of Appeals, Ninth Circuit	United States	12 Dec 2008	WorldLII
Sklar v Commissioner of Internal Revenue	282 F3d 610	United States Court of Appeals, Ninth Circuit	United States	27 Feb 2002	WorldLII		2
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		4
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		3
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		7
Baker v United States	748 F2d 1465; 55 AFTR2d 85-509	United States Court of Appeals, Eleventh Circuit	United States	3 Dec 1984	WorldLII		4
Educo Inc v C Alexander	557 F2d 617	United States Court of Appeals, Seventh Circuit	United States	15 Jul 1977	WorldLII		3
Wilson v United States	530 F2d 772	United States Court of Appeals, Eighth Circuit	United States	4 Mar 1976	WorldLII		6
Jensen v United States	511 F2d 265	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1975	WorldLII		1
Farmers' and Merchants' Bank v United States	476 F2d 406	United States Court of Appeals, Fourth Circuit	United States	6 Apr 1973	WorldLII		4
Estate Carter v Commissioner of Internal Revenue	453 F2d 61	United States Court of Appeals, Second Circuit	United States	14 Dec 1971	WorldLII		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		1
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		3
Woody v United States	368 F2d 668	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1966	WorldLII
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
Bookwalter v H R Brecklein	357 F2d 78	United States Court of Appeals, Eighth Circuit	United States	1 Mar 1966	WorldLII		8
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		99
Koons v United States	315 F2d 542	United States Court of Appeals, Ninth Circuit	United States	28 Mar 1963	WorldLII		2
Smith v Commissioner of Internal Revenue	305 F2d 778	United States Court of Appeals, Third Circuit	United States	30 Jul 1962	WorldLII		8
Martin v Commissioner of Internal Revenue	[1962] USCA3 262	United States Court of Appeals, Third Circuit	United States	28 Jun 1962	WorldLII
Patterson v W a Belcher R Abernathy	302 F2d 289	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1962	WorldLII		13
Poyner v Commissioner of Internal Revenue	[1962] USCA4 110	United States Court of Appeals, Fourth Circuit	United States	21 Mar 1962	WorldLII
Smith v Commissioner of Internal Revenue	[1962] USCA3 93	United States Court of Appeals, Third Circuit	United States	5 Mar 1962	WorldLII		1
Martin v Commissioner of Internal Revenue	305 F2d 290	United States Court of Appeals, Third Circuit	United States	5 Mar 1962	WorldLII		4
Poyner v Commissioner of Internal Revenue	301 F2d 287	United States Court of Appeals, Fourth Circuit	United States	21 Nov 1961	WorldLII		25
Cole v A Usry	294 F2d 426	United States Court of Appeals, Fifth Circuit	United States	8 Sep 1961	WorldLII		8

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Smith v Commissioner of Internal Revenue	[1962] USCA3 93	United States Court of Appeals, Third Circuit	United States	5 Mar 1962	WorldLII		1
Poyner v Commissioner of Internal Revenue	301 F2d 287	United States Court of Appeals, Fourth Circuit	United States	21 Nov 1961	WorldLII		25
Cole v A Usry	294 F2d 426	United States Court of Appeals, Fifth Circuit	United States	8 Sep 1961	WorldLII		8
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Kaiser v United States	262 F2d 367	United States Court of Appeals, Seventh Circuit	United States	22 Dec 1958	WorldLII		4
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93
United States v Safety Car Heating & Lighting Co	297 US 88; 80 L Ed 500; 56 SCt 353	United States Supreme Court	United States	6 Jan 1936	WorldLII		33
United States v Supplee-Biddle Hardware Co	265 US 189; 68 L Ed 970; 44 SCt 546	United States Supreme Court	United States	26 May 1924	WorldLII		9
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Stratton's Independence v Howbert	231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136	United States Supreme Court	United States	1 Dec 1913	WorldLII		45
McDonald v Commissioner	9 BTA 1340		United States	circa 1913			1
1 Ohio Dec 552	1 Ohio Dec 552		United States - Ohio	circa 1913			1