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Commissioner of Internal Revenue v H Berghash     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brams v Commissioner of Internal Revenue	734 F2d 290	United States Court of Appeals, Sixth Circuit	United States	17 May 1984	WorldLII		1
General Housewares Corporation v United States	615 F2d 1056	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1980	WorldLII		1
Breech v United States	439 F2d 409	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1971	WorldLII		3
Genecov v United States	412 F2d 556	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1969	WorldLII		4
Associated Machine v Commissioner of Internal Revenue	403 F2d 622	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1968	WorldLII		5
Estate Stauffer v Commissioner of Internal Revenue	403 F2d 611	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1968	WorldLII		9
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII		3
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pridemark, Inc v Commissioner	345 F2d 35	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1965	WorldLII		37
"Reincorporation Game: Have the Ground Rules Really Changed, The"	(1964) 77 Harvard Law Review 1218	Harvard Law Review	United States	circa 1964	HeinOnline / LexisNexis		7
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII		151
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
Berghash v Commissioner	43 Tax Cas 743		United Kingdom				6
Gallagher v Commissioner	39 Tax Cas 144		United Kingdom	circa 1964			8
26 USC 337	26 USC 337; [1954] SEC 337	United States Code	United States	circa 1964	LII (Cornell)		18
26 USC 331	26 USC 331	United States Code	United States	circa 1964	LII (Cornell)		4