Payne v Commissioner of Internal Revenue
|
(1959) 268 F2d 617
|
United States Court of Appeals, Fifth Circuit
|
United States
|
29 Jun 1959
|
WorldLII
|
|
16
|
Spangler v Commissioner of Internal Revenue
|
278 F2d 665
|
United States Court of Appeals, Fourth Circuit
|
United States
|
18 Apr 1960
|
WorldLII
|
|
14
|
Commissioner of Internal Revenue v M Gross
|
236 F2d 612
|
United States Court of Appeals, Second Circuit
|
United States
|
11 Apr 1956
|
WorldLII
|
|
14
|
Cohen v Commissioner
|
148 F2d 336
|
|
United States
|
circa 1956
|
Westlaw
|
|
13
|
Braunstein v Commissioner
|
374 US 65; 10 L Ed 2d 757; 83 SCt 1663
|
United States Supreme Court
|
United States
|
10 Jun 1963
|
WorldLII
|
|
12
|
Bryan v Commissioner of Internal Revenue
|
281 F2d 238
|
United States Court of Appeals, Fourth Circuit
|
United States
|
13 Jul 1960
|
WorldLII
|
|
12
|
United States v W Ivey W Ivey
|
294 F2d 799
|
United States Court of Appeals, Fifth Circuit
|
United States
|
6 Oct 1961
|
WorldLII
|
|
10
|
Commissioner of Internal Revenue v B Kelley S
|
293 F2d 904
|
United States Court of Appeals, Fifth Circuit
|
United States
|
2 Aug 1961
|
WorldLII
|
|
10
|
Jacobson v Commissioner of Internal Revenue
|
281 F2d 703
|
United States Court of Appeals, Third Circuit
|
United States
|
4 May 1960
|
WorldLII
|
|
9
|
Gross v Commissioner
|
23 Tax Cas 756
|
|
United Kingdom
|
circa 1963
|
|
|
7
|
Boeing Airplane Co v E Perry W W
|
322 F2d 589
|
United States Court of Appeals, Tenth Circuit
|
United States
|
16 Sep 1963
|
WorldLII
|
|
6
|
"Collapsible Corporations--The Statute and Regulations"
|
(1953) 67 Harvard Law Review 55
|
Harvard Law Review
|
United States
|
circa 1953
|
HeinOnline / LexisNexis
|
|
6
|
36 Tax Cas 22
|
36 Tax Cas 22
|
|
United Kingdom
|
circa 1963
|
|
|
5
|
Honaker Drilling, Inc v Koehler
|
190 FSupp 287
|
|
United States
|
circa 1963
|
Westlaw
|
|
4
|
DeWind and Anthoine, Collapsible Corporations
|
56 Columbia Law Review 475
|
Columbia Law Review
|
United States
|
circa 1963
|
HeinOnline / LexisNexis
|
|
4
|
51 Columbia Law Review 361
|
51 Columbia Law Review 361
|
Columbia Law Review
|
United States
|
circa 1963
|
HeinOnline / LexisNexis
|
|
3
|
Commissioner of Internal Revenue v J Solow O
|
333 F2d 76
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Jun 1964
|
WorldLII
|
|
2
|
United States v W Ivey W Ivey
|
303 F2d 109
|
United States Court of Appeals, Fifth Circuit
|
United States
|
16 May 1962
|
WorldLII
|
|
2
|
Hartman v Commissioner of Internal Revenue
|
296 F2d 726
|
United States Court of Appeals, Second Circuit
|
United States
|
14 Dec 1961
|
WorldLII
|
|
2
|
256-258 Docket 27146-27148
|
256-258 Docket 27146-27148
|
|
United States - Pennsylvania
|
circa 1964
|
|
|
2
|
Farber v Commissioner of Internal Revenue
|
312 F2d 729
|
United States Court of Appeals, Second Circuit
|
United States
|
31 Oct 1962
|
WorldLII
|
|
1
|
Commissioner of Internal Revenue v J Solow O
|
[1964] USCA2 275
|
United States Court of Appeals, Second Circuit
|
United States
|
15 Apr 1964
|
WorldLII
|
|
|
Farber v Commissioner of Internal Revenue
|
[1963] USCA2 34
|
United States Court of Appeals, Second Circuit
|
United States
|
11 Jan 1963
|
WorldLII
|
|
|