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Armes v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Anaya v Commissioner of Internal Revenue	983 F2d 186; 71 AFTR2d 93-586	United States Court of Appeals, Tenth Circuit	United States	5 Jan 1993	WorldLII
Jh Rutter Rex Mfg Co Inc v Commissioner of Internal Revenue	853 F2d 1275; 62 AFTR2d 88-5600	United States Court of Appeals, Fifth Circuit	United States	9 Nov 1988	WorldLII		1
Security Tire & Rubber Co v Gates Rubber Co	598 F2d 962	United States Court of Appeals, Fifth Circuit	United States	12 Jul 1979	WorldLII		11
Potito v Commissioner of Internal Revenue	534 F2d 49	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1976	WorldLII		10
Armes v Commissioner of Internal Revenue	[1971] USCA5 1679	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1971	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Holovachka	314 F2d 345	United States Court of Appeals, Seventh Circuit	United States	18 Feb 1963	WorldLII		22
Gatling v Commissioner of Internal Revenue	286 F2d 139	United States Court of Appeals, Fourth Circuit	United States	6 Jan 1961	WorldLII		17
Cohen v Commissioner	266 F2d 5	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1959	WorldLII		36
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII		15
Commissioner of Internal Revenue v Thomas	[1958] USCA1 72	United States Court of Appeals, First Circuit	United States	7 Oct 1958	WorldLII		3
United States v Massei	355 US 595; 2 L Ed 2d 517; 78 SCt 495	United States Supreme Court	United States	3 Mar 1958	WorldLII		60
Wood v Commissioner of Internal Revenue	245 F2d 888	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1957	WorldLII		12
Thomas v Commissioner of Internal Revenue	232 F2d 520	United States Court of Appeals, First Circuit	United States	12 Apr 1956	WorldLII		17
Doll v R Glenn	231 F2d 186	United States Court of Appeals, Sixth Circuit	United States	28 Mar 1956	WorldLII		15
Archer v Commissioner of Internal Revenue	227 F2d 270	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1955	WorldLII		30
Holland v United States	348 US 121; 99 L Ed 150; 75 SCt 127	United States Supreme Court	United States	31 Jan 1955	WorldLII		1146
Boyett v Commissioner Internal Revenue	204 F2d 205	United States Court of Appeals, Fifth Circuit	United States	21 Apr 1953	WorldLII		32
Goe v Commissioner of Internal Revenue	198 F2d 851	United States Court of Appeals, Third Circuit	United States	17 Jun 1952	WorldLII		8
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Halle v Commissioner of Internal Revenue	175 F2d 500		United States		Westlaw		39
Hague Estate v Commissioner	132 F2d 775		United States		Westlaw		20
Hoefle v Comm'r of Internal Revenue	114 F2d 713		United States		Westlaw		17
Jones v Commissioner	29 Tax Cas 601		United Kingdom				3
28 Tax Cas 698	28 Tax Cas 698		United Kingdom				4
28 Tax Cas 658	28 Tax Cas 658		United Kingdom				2
SoRelle v Commissioner	22 Tax Cas 459		United Kingdom				10
Reis v Commissioner	1 Tax Cas 9		United Kingdom				4