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Horn v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sanders v United States	509 F2d 162; 31 ALRFed 1	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1975	WorldLII		24
Huelsman v Commissioner of Internal Revenue	416 F2d 477	United States Court of Appeals, Sixth Circuit	United States	3 Oct 1969	WorldLII		4
Estate of Upshaw v Commissioner	416 F2d 737	United States Court of Appeals, Seventh Circuit	United States	23 Sep 1969	WorldLII		13

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
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
North American Oil Consolidated v Burnet	286 US 417; 76 L Ed 1197; 52 SCt 613	United States Supreme Court	United States	23 May 1932	WorldLII		137
366 US 219	366 US 219; 81 SCt 1055	United States Supreme Court	United States	circa 1932	Westlaw		1
Nadine I Davenport v Commissioner	48 Tax Cas 921		United Kingdom				5