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Rafferty v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
King v Commissioner of Internal Revenue	458 F2d 245	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1972	WorldLII		14

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1971] Sec 1306	[1971] SEC 1306		United States	circa 1971			1
"Draining the Serbonian Bog: A New Approach to Corporate Separations under the 1954 Code"	(1968) 81 Harvard Law Review 1194	Harvard Law Review	United States	circa 1968	HeinOnline / LexisNexis		1
Commissioner of Internal Revenue v S Wilson M C	353 F2d 184	United States Court of Appeals, Ninth Circuit	United States	3 Dec 1965	WorldLII		2
United States v W W Marett	325 F2d 28	United States Court of Appeals, Fifth Circuit	United States	7 Nov 1963	WorldLII		6
Estate Parshelsky v Commissioner of Internal Revenue	303 F2d 14	United States Court of Appeals, Second Circuit	United States	3 May 1962	WorldLII		3
Prassinos v District Director Immigration and Naturalization Service	289 F2d 490	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1961	WorldLII		14
Lewis v Commissioner	176 F2d 646		United States	circa 1968	Westlaw		37
55 Tax Cas 491	55 Tax Cas 491		United Kingdom	circa 1968			1
49 Tax Cas 84	49 Tax Cas 84		United Kingdom				1
Olson v Commissioner of Internal Revenue	48 Tax Cas 855		United Kingdom	circa 1968			1
Wilson v Commissioner of Internal Revenue	42 Tax Cas 914		United Kingdom	circa 1968			2
Coady v Commissioner	33 Tax Cas 771		United Kingdom	circa 1968			12