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Simmons v United States    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bennett v Mutual Fire Ins Co	100 Md 337		United States - Maryland				2
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93
Bromley v McCaughn	280 US 124; 50 SCt 46; 74 L Ed 226	United States Supreme Court	United States	25 Nov 1929	WorldLII		21
Brushaber v Union Pacific R Co	240 US 1; 60 L Ed 493; 36 SCt 236; 60 L Ed 2d 493	United States Supreme Court	United States	24 Jan 1916	WorldLII		138
Campodonico v United States	222 F2d 310	United States Court of Appeals, Ninth Circuit	United States	27 May 1955	WorldLII		14
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
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
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
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Farmers' Milling & Grain Co v Urner	151 Md 43		United States - Maryland				2
Fernandez v Wiener	326 US 340; 90 L Ed 116; 66 SCt 178	United States Supreme Court	United States	11 Feb 1946	WorldLII		40
Hylton v United States	15 US 259; 4 L Ed 234; 3 Dall 171; 2 Wheat 259	United States Supreme Court	United States	1 Jan 1796	WorldLII		52
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Kahn v Schleisner	165 Md 106		United States - Maryland				2
Knowlton v Moore	178 US 41; 44 L Ed 969; 20 SCt 747	United States Supreme Court	United States	14 May 1900	WorldLII		131
LaFontaine v Wilson to Use of Ugast	185 Md 673; 45 A2d 729; 162 ALR 1218		United States - Maryland		LexisNexis AU		2
McDermott v Commissioner	150 F2d 585; 80 USApp DC 176		United States		Westlaw		5
New York Trust Co v Eisner	256 US 345; 65 L Ed 963; 41 SCt 506	United States Supreme Court	United States	16 May 1921	WorldLII		79
Penn Mutual Indemnity Co v Commissioner	32 Tax Cas 653		United Kingdom				5
Penn Mutual Indemnity Co v Commissioner of Internal Revenue	277 F2d 16	United States Court of Appeals, Third Circuit	United States	10 Mar 1960	WorldLII		9
Pollock v Farmers' Loan & Trust Co	157 US 604-606; 157 US 429; 39 L Ed 759; 15 SCt 673	United States Supreme Court	United States	8 Apr 1895	WorldLII		120
Pollock v Farmers' Loan & Trust Co	158 US 601; 39 L Ed 1108; 15 SCt 912	United States Supreme Court	United States	20 May 1895	WorldLII		89
Poyner v Commissioner of Internal Revenue	301 F2d 287	United States Court of Appeals, Fourth Circuit	United States	21 Nov 1961	WorldLII		25
Robertson v United States	343 US 711; 96 L Ed 1237; 72 SCt 994	United States Supreme Court	United States	2 Jun 1952	WorldLII		40
Rutkin v United States	343 US 130; 96 L Ed 833; 72 SCt 571	United States Supreme Court	United States	12 May 1952	WorldLII		126
Scholey v Rew	90 US 331; 23 Wall 331; 23 L Ed 99	United States Supreme Court	United States	1 Oct 1874	WorldLII		16
Spreckels Sugar Refining Co v McClain	192 US 397; 48 L Ed 496; 24 SCt 376	United States Supreme Court	United States	23 Feb 1904	WorldLII		26
Stanton v Baltic Mining Co	240 US 103; 60 L Ed 546; 36 SCt 278	United States Supreme Court	United States	21 Feb 1916	WorldLII		24
Steward Machine Co v Davis	301 US 548; 81 L Ed 1279; 57 SCt 883	United States Supreme Court	United States	24 May 1937	WorldLII		157
Tavares v Commissioner of Internal Revenue	275 F2d 369	United States Court of Appeals, First Circuit	United States	29 Feb 1960	WorldLII		2
United States v Amirikian	197 F2d 442	United States Court of Appeals, Fourth Circuit	United States	16 Jun 1952	WorldLII		2
Washburn v Commissioner	1945 5 Tax Cas 1333		United Kingdom	circa 1945			6
Winkler v United States	230 F2d 766	United States Court of Appeals, First Circuit	United States	8 Mar 1956	WorldLII		8
20 SCt 742; 44 l Ed 969	20 SCt 742; 44 L Ed 969	United States Supreme Court	United States	circa 1960	Westlaw		2
31 Tax Cas 1046	31 Tax Cas 1046		United Kingdom	circa 1960			2
197 FSupp 673	197 FSupp 673		United States	circa 1960	Westlaw		2