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Commissioner of Internal Revenue v Olmsted Incorporated Life Agency     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Reed v Commissioner of Internal Revenue	723 F2d 138	United States Court of Appeals, First Circuit	United States	5 Dec 1983	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1954) 23 Tax Cas 187	(1954) 23 Tax Cas 187		United Kingdom	circa 1954			1
Gariepy v Pearson	207 F2d 15; 92 USApp DC 337	United States Court of Appeals, District of Columbia Circuit	United States	7 Dec 1953	WorldLII		6
Commissioner of Internal Revenue v Oates	207 F2d 711	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1953	WorldLII		7
United States v Drescher	179 F2d 863	United States Court of Appeals, Second Circuit	United States	16 Feb 1950	WorldLII		5
Celina Mfg Co v Commissioner	(1944) 142 F2d 449		United States	circa 1944	Westlaw		4
(1942) 47 Bta 983	(1942) 47 BTA 983		United States	circa 1942			1
Massachusetts Mutual Life Ins Co v United States	288 US 269; 77 L Ed 739; 53 SCt 337	United States Supreme Court	United States	6 Feb 1933	WorldLII		23
(1928) 26 f2d 30	(1928) 26 F2d 30		United States	circa 1928	Westlaw		2
340 US 821	340 US 821; 95 L Ed 603; 71 SCt 53	United States Supreme Court	United States	circa 1933	Westlaw		10
United States ex rel Lynn v Downer	322 US 752; 88 L Ed 1582; 64 SCt 1263	United States Supreme Court	United States	circa 1933	Westlaw		10
Hackett v Commissioner of Internal Revenue	159 F2d 121		United States		Westlaw		9
155 f2d 597	155 F2d 597		United States		Westlaw		6
150 f2d 516	150 F2d 516		United States		Westlaw		10
Oberwinder v Comm'r	147 F2d 255		United States		Westlaw		9
Herbert's Estate v Commissioner	139 F2d 756		United States		Westlaw		14
35 Tax Cas 429	35 Tax Cas 429		United Kingdom				1
35 Tax Cas 17	35 Tax Cas 17		United Kingdom				1
Id; Oates v Commissioner	18 Tax Cas 570		United Kingdom				3
Guaranty Trust Co of New York, Executor v Commissioner	15 BTA 20		United States				3
Contra: Brodie v Commissioner	1 Tax Cas 275		United Kingdom				4