Cohen v United States 58

297 F2d 760

United States Court of Appeals, Ninth Circuit

United States

12th January, 1962

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
United States v Hook	781 F2d 1166; 57 AFTR2d 86-630	United States Court of Appeals, Sixth Circuit	United States	26 Mar 1986	WorldLII	58
United States v Zolla	724 F2d 808	United States Court of Appeals, Ninth Circuit	United States	24 Jan 1984	WorldLII	40
United States v Eaglin	571 F2d 1069; 49 ALRFed 786	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1977	WorldLII	39
United States v Goldberg	330 F2d 30	United States Court of Appeals, Third Circuit	United States	1 Jun 1964	WorldLII	36
United States v Hall	346 F2d 875	United States Court of Appeals, Second Circuit	United States	9 Jun 1965	WorldLII	30
United States v Mal	942 F2d 682; 68 AFTR2d 91-5452	United States Court of Appeals, Ninth Circuit	United States	21 Aug 1991	WorldLII	23
McPartlin v Commissioner	653 F2d 1185	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1981	WorldLII	21
United States v J Conley	826 F2d 551; 60 AFTR2d 87-5409	United States Court of Appeals, Seventh Circuit	United States	3 Sep 1987	WorldLII	19
United States v Voorhies	658 F2d 710	United States Court of Appeals, Ninth Circuit	United States	8 Oct 1981	WorldLII	19
Twitchell v United States	313 F2d 425	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1963	WorldLII	18
United States v McGill	964 F2d 222; 70 AFTR2d 92-5043	United States Court of Appeals, Third Circuit	United States	19 May 1992	WorldLII	17
Clodfelter v Commissioner	527 F2d 754	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1975	WorldLII	15
United States v Freeman	519 F2d 67	United States Court of Appeals, Ninth Circuit	United States	22 Jul 1975	WorldLII	14
Stifel II v F Hopkins	477 F2d 1116; 23 ALRFed 595	United States Court of Appeals, Sixth Circuit	United States	1 May 1973	WorldLII	13
Sheppard v Maxwell	346 F2d 707	United States Court of Appeals, Sixth Circuit	United States	5 May 1965	WorldLII	13
Cyclone Drilling Inc v J Kelley	769 F2d 662; 56 AFTR2d 85-5673	United States Court of Appeals, Tenth Circuit	United States	2 Aug 1985	WorldLII	12
DeWelles v United States	378 F2d 37	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1967	WorldLII	12
Gabriel v United States	366 F2d 726	United States Court of Appeals, Ninth Circuit	United States	3 Oct 1966	WorldLII	12
Miller v United States	302 F2d 659	United States Court of Appeals, Ninth Circuit	United States	21 Feb 1962	WorldLII	12
Crum v Commissioner of Internal Revenue	635 F2d 895; 204 USApp DC 37; 58 ALRFed 538	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	23 Dec 1980	WorldLII	11
United States v Cohen	389 F2d 689	United States Court of Appeals, Fifth Circuit	United States	27 Dec 1967	WorldLII	11
United States v J Rochelle	384 F2d 748	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1967	WorldLII	11
Estate Geiger v Commissioner of Internal Revenue	352 F2d 221	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1966	WorldLII	11
Cw Wallin v Commissioner of Internal Revenue	744 F2d 674	United States Court of Appeals, Ninth Circuit	United States	28 Sep 1984	WorldLII	10
Ellingburg v Connett	457 F2d 240	United States Court of Appeals, Fifth Circuit	United States	20 Mar 1972	WorldLII	9
Brown v Lethert	360 F2d 560	United States Court of Appeals, Eighth Circuit	United States	18 May 1966	WorldLII	9
United States v McLaughlin 96-1982	126 F3d 130; 80 AFTR2d 97-6436	United States Court of Appeals, Third Circuit	United States	11 Sep 1997	WorldLII	8
Johnson v Commissioner of Internal Revenue	611 F2d 1015	United States Court of Appeals, Fifth Circuit	United States	13 Feb 1980	WorldLII	8
Wilson v Commissioner of Internal Revenue	564 F2d 1317	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1977	WorldLII	8
United States v Grant	489 F2d 27	United States Court of Appeals, Eighth Circuit	United States	7 Dec 1973	WorldLII	8
Re Lawrence C Pope	580 F2d 620; 188 USApp DC 357	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	16 May 1978	WorldLII	7
Bauer v E Foley	404 F2d 1215	United States Court of Appeals, Second Circuit	United States	18 Dec 1968	WorldLII	7
United States v E Ball B	326 F2d 898	United States Court of Appeals, Fourth Circuit	United States	13 Jun 1963	WorldLII	7
Berger v Commissioner of Internal Revenue	404 F2d 668	United States Court of Appeals, Third Circuit	United States	27 Dec 1968	WorldLII	6
Hilliard v Arizona	362 F2d 908	United States Court of Appeals, Ninth Circuit	United States	24 Jun 1966	WorldLII	6
Rappaport v United States	583 F2d 298	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1978	WorldLII	5
Guy Diviaio v Commissioner of Internal Revenue	539 F2d 231; 176 USApp DC 229	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Jul 1976	WorldLII	5
Wren v A Carlson	506 F2d 131; 165 USApp DC 70	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Sep 1974	WorldLII	5
Moore v United States	412 F2d 974	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1969	WorldLII	5
Twitchell v United States	[1963] USCA9 101	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1963	WorldLII	5
Patmon and Young Professional Corporation v Commissioner of Internal Revenue	55 F3d 216; 75 AFTR2d 95-2192	United States Court of Appeals, Sixth Circuit	United States	23 May 1995	WorldLII	4
Urban Industries Inc of Kentucky v Thevis	670 F2d 981	United States Court of Appeals, Eleventh Circuit	United States	15 Mar 1982	WorldLII	4
Lewin v Commissioner of Internal Revenue	569 F2d 444	United States Court of Appeals, Seventh Circuit	United States	12 Jan 1978	WorldLII	4
Jones v United States	889 F2d 1448; 65 AFTR2d 90-387	United States Court of Appeals, Fifth Circuit	United States	28 Dec 1989	WorldLII	3
Cheadle v United States	370 F2d 314	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1967	WorldLII	3
United States v C Goldberg M C	[1963] USCA3 244	United States Court of Appeals, Third Circuit	United States	5 Jun 1963	WorldLII	3
Hanks v United States	420 F2d 412	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1970	WorldLII	2
Sheppard v E L Maxwell	[1965] USCA6 156	United States Court of Appeals, Sixth Circuit	United States	14 Jul 1965	WorldLII	2
Hanks v United States	[1970] USCA10 75	United States Court of Appeals, Tenth Circuit	United States	4 Mar 1970	WorldLII	1
Abrams v Union Bank Hagen H	[1993] USCA9 3416	United States Court of Appeals, Ninth Circuit	United States	2 Nov 1993	WorldLII
Volstad v Anderson	[1992] USCA9 250	United States Court of Appeals, Ninth Circuit	United States	3 Feb 1992	WorldLII
Bauer v E Foley	[1968] USCA2 661	United States Court of Appeals, Second Circuit	United States	21 Nov 1968	WorldLII
Berger v Commissioner of Internal Revenue	[1968] USCA3 426	United States Court of Appeals, Third Circuit	United States	26 Sep 1968	WorldLII
Cheadle v United States	[1966] USCA9 613	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1966	WorldLII
Estate Geiger v Commissioner of Internal Revenue	[1965] USCA8 236	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1965	WorldLII
United States v Hall	[1965] USCA2 297	United States Court of Appeals, Second Circuit	United States	21 Apr 1965	WorldLII
United States v E Ball B	[1964] USCA4 13	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1964	WorldLII
Miller v United States	[1962] USCA9 160	United States Court of Appeals, Ninth Circuit	United States	16 May 1962	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
United States v McGill	964 F2d 222; 70 AFTR2d 92-5043	United States Court of Appeals, Third Circuit	United States	19 May 1992	WorldLII	17
Yates v United States	225 F2d 146	United States Court of Appeals, Ninth Circuit	United States	17 Mar 1955	WorldLII	17
Nemec v United States Dawson	178 F2d 656	United States Court of Appeals, Ninth Circuit	United States	16 Jan 1950	WorldLII	17
Cooper v United States	282 F2d 527	United States Court of Appeals, Ninth Circuit	United States	14 Sep 1960	WorldLII	16
Winger v United States	233 F2d 440	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1956	WorldLII	16
Goldbaum v United States	204 F2d 74	United States Court of Appeals, Ninth Circuit	United States	13 Apr 1953	WorldLII	16
United States v Noveck	273 US 202; 71 L Ed 610; 47 SCt 341	United States Supreme Court	United States	24 Jan 1927	WorldLII	16
Gregory v United States	57 FSupp 962; 102 Ct Cl 642		United States		Westlaw	16
Clodfelter v Commissioner	527 F2d 754	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1975	WorldLII	15
Benatar v United States	209 F2d 734	United States Court of Appeals, Ninth Circuit	United States	6 Jan 1954	WorldLII	15
United States v Freeman	519 F2d 67	United States Court of Appeals, Ninth Circuit	United States	22 Jul 1975	WorldLII	14
Pfeffer v Commissioner of Internal Revenue	272 F2d 383	United States Court of Appeals, Second Circuit	United States	6 Nov 1959	WorldLII	14
Stein v United States	263 F2d 579	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1959	WorldLII	14
Harris v United States	261 F2d 897	United States Court of Appeals, Ninth Circuit	United States	1 Dec 1958	WorldLII	14
Boren v Riddell	241 F2d 670	United States Court of Appeals, Ninth Circuit	United States	19 Feb 1957	WorldLII	14
Stifel II v F Hopkins	477 F2d 1116; 23 ALRFed 595	United States Court of Appeals, Sixth Circuit	United States	1 May 1973	WorldLII	13
Sheppard v Maxwell	346 F2d 707	United States Court of Appeals, Sixth Circuit	United States	5 May 1965	WorldLII	13
Lloyd v D Patterson	242 F2d 742	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1957	WorldLII	13
Percifield v United States	241 F2d 225	United States Court of Appeals, Ninth Circuit	United States	14 Feb 1957	WorldLII	13
Cyclone Drilling Inc v J Kelley	769 F2d 662; 56 AFTR2d 85-5673	United States Court of Appeals, Tenth Circuit	United States	2 Aug 1985	WorldLII	12
DeWelles v United States	378 F2d 37	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1967	WorldLII	12
Gabriel v United States	366 F2d 726	United States Court of Appeals, Ninth Circuit	United States	3 Oct 1966	WorldLII	12
Miller v United States	302 F2d 659	United States Court of Appeals, Ninth Circuit	United States	21 Feb 1962	WorldLII	12
Russell v United States	288 F2d 520	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1961	WorldLII	12
Pool v United States	260 F2d 57	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1958	WorldLII	12
Dolezilek v Commissioner	94 USApp DC 97; 212 F2d 458	United States Court of Appeals, District of Columbia Circuit	United States	circa 1954	WorldLII	12
(1948) 167 f2d 718	(1948) 167 F2d 718		United States	circa 1948	Westlaw	12
Crum v Commissioner of Internal Revenue	635 F2d 895; 204 USApp DC 37; 58 ALRFed 538	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	23 Dec 1980	WorldLII	11
United States v Cohen	389 F2d 689	United States Court of Appeals, Fifth Circuit	United States	27 Dec 1967	WorldLII	11
United States v J Rochelle	384 F2d 748	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1967	WorldLII	11
Estate Geiger v Commissioner of Internal Revenue	352 F2d 221	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1966	WorldLII	11
Claypole v United States	280 F2d 768	United States Court of Appeals, Ninth Circuit	United States	27 Jun 1960	WorldLII	11
Ryan v United States	278 F2d 836	United States Court of Appeals, Ninth Circuit	United States	13 May 1960	WorldLII	11
Chin Bick Wah v United States	245 F2d 274	United States Court of Appeals, Ninth Circuit	United States	9 Aug 1957	WorldLII	11
Briggs v United States	214 F2d 699	United States Court of Appeals, Fourth Circuit	United States	2 Jun 1954	WorldLII	11
Cw Wallin v Commissioner of Internal Revenue	744 F2d 674	United States Court of Appeals, Ninth Circuit	United States	28 Sep 1984	WorldLII	10
Roberts v United States	239 F2d 467	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1956	WorldLII	10
Ellingburg v Connett	457 F2d 240	United States Court of Appeals, Fifth Circuit	United States	20 Mar 1972	WorldLII	9
Brown v Lethert	360 F2d 560	United States Court of Appeals, Eighth Circuit	United States	18 May 1966	WorldLII	9
Gordon v United States	202 F2d 596	United States Court of Appeals, Ninth Circuit	United States	18 Mar 1953	WorldLII	9
Clark's Estate v Commissioner	173 F2d 13		United States	circa 1966	Westlaw	9
United States v McLaughlin 96-1982	126 F3d 130; 80 AFTR2d 97-6436	United States Court of Appeals, Third Circuit	United States	11 Sep 1997	WorldLII	8
Johnson v Commissioner of Internal Revenue	611 F2d 1015	United States Court of Appeals, Fifth Circuit	United States	13 Feb 1980	WorldLII	8
Wilson v Commissioner of Internal Revenue	564 F2d 1317	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1977	WorldLII	8
United States v Grant	489 F2d 27	United States Court of Appeals, Eighth Circuit	United States	7 Dec 1973	WorldLII	8
Bieber v United States	276 F2d 709	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1960	WorldLII	8
Steiner v J Nelson	259 F2d 853	United States Court of Appeals, Seventh Circuit	United States	16 Oct 1958	WorldLII	8
United States v A Wyss	239 F2d 658	United States Court of Appeals, Seventh Circuit	United States	11 Jan 1957	WorldLII	8
Darnell v L W Tomlinson	220 F2d 894	United States Court of Appeals, Fifth Circuit	United States	6 Apr 1955	WorldLII	8
Maxfield v Commissioner	153 F2d 325		United States	circa 1973	Westlaw	8
Neuberger v United States	13 F2d 541		United States	circa 1973	Westlaw	8
Re Lawrence C Pope	580 F2d 620; 188 USApp DC 357	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	16 May 1978	WorldLII	7
Bauer v E Foley	404 F2d 1215	United States Court of Appeals, Second Circuit	United States	18 Dec 1968	WorldLII	7
United States v E Ball B	326 F2d 898	United States Court of Appeals, Fourth Circuit	United States	13 Jun 1963	WorldLII	7
Tenzer v Commissioner of Internal Revenue	285 F2d 956	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1960	WorldLII	7
Williams v United States	264 F2d 227	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1959	WorldLII	7
United States v P Bardin	224 F2d 255	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1955	WorldLII	7
Dyer v Gallagher	(1953) 203 F2d 477	United States Court of Appeals, Sixth Circuit	United States	15 Apr 1953	WorldLII	7
Van Antwerp v United States	92 F2d 871		United States	circa 1963	Westlaw	7
Berger v Commissioner of Internal Revenue	404 F2d 668	United States Court of Appeals, Third Circuit	United States	27 Dec 1968	WorldLII	6
Hilliard v Arizona	362 F2d 908	United States Court of Appeals, Ninth Circuit	United States	24 Jun 1966	WorldLII	6
Rosewood Hotel Inc v Commissioner of Internal Revenue	275 F2d 786	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1960	WorldLII	6
Mason v Commissioner of Internal Revenue	210 F2d 388	United States Court of Appeals, Fifth Circuit	United States	12 Feb 1954	WorldLII	6
Rappaport v United States	583 F2d 298	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1978	WorldLII	5
Guy Diviaio v Commissioner of Internal Revenue	539 F2d 231; 176 USApp DC 229	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Jul 1976	WorldLII	5
Wren v A Carlson	506 F2d 131; 165 USApp DC 70	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Sep 1974	WorldLII	5
Moore v United States	412 F2d 974	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1969	WorldLII	5
Twitchell v United States	[1963] USCA9 101	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1963	WorldLII	5
United States v A E Mollet	290 F2d 273	United States Court of Appeals, Second Circuit	United States	10 Apr 1961	WorldLII	5
Marienfeld v United States	[1954] USCA8 163	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1954	WorldLII	5
Madden v United States	20 F2d 289		United States	circa 1963	Westlaw	5
Patmon and Young Professional Corporation v Commissioner of Internal Revenue	55 F3d 216; 75 AFTR2d 95-2192	United States Court of Appeals, Sixth Circuit	United States	23 May 1995	WorldLII	4
Urban Industries Inc of Kentucky v Thevis	670 F2d 981	United States Court of Appeals, Eleventh Circuit	United States	15 Mar 1982	WorldLII	4
Lewin v Commissioner of Internal Revenue	569 F2d 444	United States Court of Appeals, Seventh Circuit	United States	12 Jan 1978	WorldLII	4
Jones v United States	889 F2d 1448; 65 AFTR2d 90-387	United States Court of Appeals, Fifth Circuit	United States	28 Dec 1989	WorldLII	3
Cheadle v United States	370 F2d 314	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1967	WorldLII	3
United States v C Goldberg M C	[1963] USCA3 244	United States Court of Appeals, Third Circuit	United States	5 Jun 1963	WorldLII	3
Melvin Building Corporation v H Long	262 F2d 920	United States Court of Appeals, Seventh Circuit	United States	27 Feb 1959	WorldLII	3
Continental Products Co v Commissioner (CCA)	(1933) 66 F2d 434		United States	circa 1933	Westlaw	3
Skuy v United States	261 F 316			circa 1933		3
Itow v United States	223 F 25					3
Hanks v United States	420 F2d 412	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1970	WorldLII	2
Sheppard v E L Maxwell	[1965] USCA6 156	United States Court of Appeals, Sixth Circuit	United States	14 Jul 1965	WorldLII	2
United States v Gronich	211 F 548			circa 1965		2
Metropolitan Life Ins Co v Jones	97 SW 2d 64; 192 Ark 1145	US	United States - Arkansas	circa 1970		2
American Surety Co of New York v Cosgrove	81 NYS 945; 40 Misc 262		United States - New York			2
Hanks v United States	[1970] USCA10 75	United States Court of Appeals, Tenth Circuit	United States	4 Mar 1970	WorldLII	1
Ginsburg v United States	[1960] USCA1 20	United States Court of Appeals, First Circuit	United States	1 Mar 1960	WorldLII	1
United States v Williams, DCEDNY	(1958) 161 FSupp 158		United States	circa 1958	Westlaw	1
United States v C Bruswitz C	[1955] USCA2 244	United States Court of Appeals, Second Circuit	United States	18 Apr 1955	WorldLII	1
People v Lathrom	13 Cal Rptr 325; 192 ACA 239		United States - California			1
Abrams v Union Bank Hagen H	[1993] USCA9 3416	United States Court of Appeals, Ninth Circuit	United States	2 Nov 1993	WorldLII
Volstad v Anderson	[1992] USCA9 250	United States Court of Appeals, Ninth Circuit	United States	3 Feb 1992	WorldLII
Bauer v E Foley	[1968] USCA2 661	United States Court of Appeals, Second Circuit	United States	21 Nov 1968	WorldLII
Berger v Commissioner of Internal Revenue	[1968] USCA3 426	United States Court of Appeals, Third Circuit	United States	26 Sep 1968	WorldLII
Cheadle v United States	[1966] USCA9 613	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1966	WorldLII
Estate Geiger v Commissioner of Internal Revenue	[1965] USCA8 236	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1965	WorldLII
United States v Hall	[1965] USCA2 297	United States Court of Appeals, Second Circuit	United States	21 Apr 1965	WorldLII
United States v E Ball B	[1964] USCA4 13	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1964	WorldLII
Miller v United States	[1962] USCA9 160	United States Court of Appeals, Ninth Circuit	United States	16 May 1962	WorldLII

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