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Gatling v Commissioner of Internal Revenue   flag  17

286 F2d 139
United States Court of Appeals, Fourth Circuit
United States
6th January, 1961

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cebollero v Commissioner of Internal Revenue 967 F2d 986; 70 AFTR2d 92-5082 United States Court of Appeals, Fourth Circuit United States 19 Jun 1992 WorldLII flag 4
Gialanella v Commissioner of Internal Revenue [1987] USCA4 146 United States Court of Appeals, Fourth Circuit United States 4 Feb 1987 WorldLII flag
United States v Costanzo 581 F2d 28 United States Court of Appeals, Second Circuit United States 11 Jul 1978 WorldLII flag 8
Estate Mercure v Commissioner of Internal Revenue 448 F2d 922 United States Court of Appeals, Sixth Circuit United States 8 Oct 1971 WorldLII flag 1
Armes v Commissioner of Internal Revenue [1971] USCA5 1679 United States Court of Appeals, Fifth Circuit United States 30 Sep 1971 WorldLII flag 1
Armes v Commissioner of Internal Revenue 448 F2d 972 United States Court of Appeals, Fifth Circuit United States 9 Jul 1971 WorldLII flag 5
Mitchell v Commissioner of Internal Revenue 416 F2d 101 United States Court of Appeals, Seventh Circuit United States 20 Aug 1969 WorldLII flag 6
Feichtmeir v United States 389 F2d 498 United States Court of Appeals, Ninth Circuit United States 6 Feb 1968 WorldLII flag 7
Kramer v Commissioner of Internal Revenue 389 F2d 236 United States Court of Appeals, Seventh Circuit United States 31 Jan 1968 WorldLII flag 6
Ehlers v P Vinal [1967] USCA8 173 United States Court of Appeals, Eighth Circuit United States 8 Sep 1967 WorldLII flag
Ehlers v P Vinal 382 F2d 58 United States Court of Appeals, Eighth Circuit United States 15 Aug 1967 WorldLII flag 8
Ferris v Commissioner of Internal Revenue [1963] USCA2 318 United States Court of Appeals, Second Circuit United States 20 May 1963 WorldLII flag
Ferris v Commissioner of Internal Revenue 317 F2d 333 United States Court of Appeals, Second Circuit United States 27 Mar 1963 WorldLII flag 4
Fc Publication Liquidating Corporation v Commissioner of Internal Revenue [1962] USCA2 419 United States Court of Appeals, Second Circuit United States 29 Jun 1962 WorldLII flag 1
Fc Publication Liquidating Corporation v Commissioner of Internal Revenue 304 F2d 779 United States Court of Appeals, Second Circuit United States 24 May 1962 WorldLII flag 8
Millikin v Commissioner of Internal Revenue 298 F2d 830 United States Court of Appeals, Fourth Circuit United States 31 Jan 1962 WorldLII flag 7
Millikin v Commissioner of Internal Revenue [1962] USCA4 25 United States Court of Appeals, Fourth Circuit United States 5 Jan 1962 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shahadi v Commissioner of Internal Revenue 266 F2d 495 United States Court of Appeals, Third Circuit United States 11 May 1959 WorldLII flag 8
Commissioner of Internal Revenue v Thomas 261 F2d 643 United States Court of Appeals, First Circuit United States 18 Dec 1958 WorldLII flag 8
Commissioner of Internal Revenue v Thomas [1958] USCA1 72 United States Court of Appeals, First Circuit United States 7 Oct 1958 WorldLII flag 3
United States v Massei 355 US 595; 2 L Ed 2d 517; 78 SCt 495 United States Supreme Court United States 3 Mar 1958 WorldLII flag 60
Shaw v Commissioner of Internal Revenue 252 F2d 681 United States Court of Appeals, Sixth Circuit United States 19 Feb 1958 WorldLII flag 9
Anderson v Commissioner of Internal Revenue 250 F2d 242 United States Court of Appeals, Fifth Circuit United States 6 Dec 1957 WorldLII flag 48
Epstein v United States 246 F2d 563 United States Court of Appeals, Sixth Circuit United States 2 Jul 1957 WorldLII flag 18
Schwarzkopf v Commissioner of Internal Revenue 246 F2d 731 United States Court of Appeals, Third Circuit United States 16 Apr 1957 WorldLII flag 14
Davis v Commissioner of Internal Revenue 239 F2d 187 United States Court of Appeals, Seventh Circuit United States 13 Dec 1956 WorldLII flag 19
Kurnick v Commissioner of Internal Revenue 232 F2d 678 United States Court of Appeals, Sixth Circuit United States 19 Apr 1956 WorldLII flag 22
Bond v Commissioner of Internal Revenue 232 F2d 822 United States Court of Appeals, Fourth Circuit United States 22 Mar 1956 WorldLII flag 12
Bodoglau v Commissioner of Internal Revenue 230 F2d 336 United States Court of Appeals, Seventh Circuit United States 29 Feb 1956 WorldLII flag 28
Drieborg v Commissioner of Internal Revenue 225 F2d 216 United States Court of Appeals, Sixth Circuit United States 29 Aug 1955 WorldLII flag 34
Commissioner of Internal Revenue v Thompson 222 F2d 893 United States Court of Appeals, Third Circuit United States 27 May 1955 WorldLII flag 18
Lipsitz v Commissioner of Internal Revenue 220 F2d 871 United States Court of Appeals, Fourth Circuit United States 12 Apr 1955 WorldLII flag 10
Kite v Commissioner of Internal Revenue 217 F2d 585 United States Court of Appeals, Fifth Circuit United States 4 Feb 1955 WorldLII flag 10
Holland v United States 348 US 121; 99 L Ed 150; 75 SCt 127 United States Supreme Court United States 31 Jan 1955 WorldLII flag 1146
Colonial Fabrics v Commissioner of Internal Revenue 202 F2d 105 United States Court of Appeals, Second Circuit United States 16 Feb 1953 WorldLII flag 9
Capital Gains and Losses 26 USC 1952; 311 SEC 1119 United States Code United States circa 1952 LII (Cornell) flag 186
Burford-Toothaker Tractor Co v Commissioner of Internal Revenue 192 F2d 633 United States Court of Appeals, Fifth Circuit United States 16 Nov 1951 WorldLII flag 36
United States v United States Gypsum Co 333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525 United States Supreme Court United States 5 Apr 1948 WorldLII flag 2968
361 US 874; 80 SCt 137; 4 l Ed 2d 113 361 US 874; 80 SCt 137; 4 L Ed 2d 113 United States Supreme Court United States circa 1951 Westlaw flag 11
355 US 868 355 US 868; 2 L Ed 2d 74; 78 SCt 116 United States Supreme Court United States circa 1951 Westlaw flag 17
Stickel v United States 352 US 878; 1 L Ed 2d 79; 77 SCt 100 United States Supreme Court United States circa 1951 Westlaw flag 37
350 US 845 350 US 845; 76 SCt 86; 100 L Ed 753 United States Supreme Court United States circa 1951 Westlaw flag 48
Rogers v Commissioner of Internal Revenue 111 F2d 987 United States Westlaw flag 27
Cohan v Commissioner 39 F2d 540 United States Westlaw flag 186

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