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Kem v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Everson v United States	108 F3d 234; 79 AFTR2d 97-1335	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1997	WorldLII		4
Watson Land Co v Commissioner of Internal Revenue	799 F2d 571; 58 AFTR2d 86-5783	United States Court of Appeals, Ninth Circuit	United States	12 Sep 1986	WorldLII		2
New Orleans Trust Division v United States	740 F2d 382	United States Court of Appeals, Fifth Circuit	United States	4 Sep 1984	WorldLII		2
Royal St Louis Inc v United States	578 F2d 1017	United States Court of Appeals, Fifth Circuit	United States	23 Aug 1978	WorldLII		2
Kem v Commissioner of Internal Revenue	[1970] USCA9 1162	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1970	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zelco Inc v Commissioner of Internal Revenue	331 F2d 418	United States Court of Appeals, First Circuit	United States	11 May 1964	WorldLII		3
World Publishing Co v Commissioner of Internal Revenue	299 F2d 614	United States Court of Appeals, Eighth Circuit	United States	21 Feb 1962	WorldLII		12
Massey Motors, Inc v United States	364 US 92; 80 SCt 1411; 4 L Ed 2d 1592	United States Supreme Court	United States	27 Jun 1960	WorldLII		52
Commissioner of Internal Revenue v Moore	207 F2d 265	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1953	WorldLII		17
Atlantic Coast Line RR v Commissioner of Internal Revenue	(1936) 81 F2d 309		United States	circa 1936	Westlaw		5
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
North Carolina Midland Ry v United States	143 Ct Cl 30; 163 FSupp 610		United States		Westlaw		3
Alaska Realty Co v Commissioner of Internal Revenue	141 F2d 675		United States		Westlaw		7
Lamson Bldg Co v Commissioner of Internal Revenue	141 F2d 408		United States		Westlaw		6
St Paul Union Depot Co v Commissioner of Internal Revenue	123 F2d 235		United States		Westlaw		7
Helvering v Terminal R R Ass'n	89 F2d 739		United States		Westlaw		6
Gulf, M & N R R v Commissioner of Internal Revenue	83 F2d 788		United States		Westlaw		5
Georgia Ry & Electric Co v Commissioner of Internal Revenue	77 F2d 897		United States		Westlaw		5
Commissioner of Internal Revenue v Terre Haute Electric Co	67 F2d 697		United States		Westlaw		5
51 Tax Cas 455	51 Tax Cas 455		United Kingdom				2
Mississippi River & Bonne Terre Ry	39 BTA 995		United States				2
36 Bta 1122	36 BTA 1122		United States				2
Terminal Realty Corporation v Commissioner	32 BTA 623		United States				4
13 Bta 1291	13 BTA 1291		United States				2
Currier v Commissioner of Internal Revenue	7 Tax Cas 980		United Kingdom				10
6 Bta 1	6 BTA 1		United States				2