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Smith v United States     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Adler v Commissioner of Internal Revenue	86 F3d 378; 78 AFTR2d 96-5110	United States Court of Appeals, Fourth Circuit	United States	21 Jun 1996	WorldLII		1
Edwards v Commissioner of Internal Revenue	906 F2d 114; 66 AFTR2d 90-5210; 59 USLW 2040	United States Court of Appeals, Fourth Circuit	United States	27 Jun 1990	WorldLII
Price v United States	599 F2d 594	United States Court of Appeals, Fourth Circuit	United States	30 May 1979	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Funkhouser v Commissioner	44 Tax Cas 178		United Kingdom				2
Estate of Fry v Commissioner of Internal Revenue	19 Tax Cas 461		United Kingdom				7
24 Tax Cas 744	24 Tax Cas 744		United Kingdom				3
Thomas E Judkins v Commissioner	31 Tax Cas 1022		United Kingdom				5
Miller v Commissioner	22 Tax Cas 293		United Kingdom				9
Lester B Martin v Commissioner	26 Tax Cas 100		United Kingdom				7
Kimbell-Diamond Milling Co v Commissioner	14 Tax Cas 74		United Kingdom				24
Glinske v Commissioner	17 Tax Cas 562		United Kingdom				8
39 Tax Cas 829	39 Tax Cas 829		United Kingdom				1
53 Tax Cas 344	53 Tax Cas 344		United Kingdom				1
Adler v Commissioner of Internal Revenue	86 F3d 378; 78 AFTR2d 96-5110	United States Court of Appeals, Fourth Circuit	United States	21 Jun 1996	WorldLII		1
Edwards v Commissioner of Internal Revenue	906 F2d 114; 66 AFTR2d 90-5210; 59 USLW 2040	United States Court of Appeals, Fourth Circuit	United States	27 Jun 1990	WorldLII
Price v United States	599 F2d 594	United States Court of Appeals, Fourth Circuit	United States	30 May 1979	WorldLII
United States v L Haggart	410 F2d 449	United States Court of Appeals, Eighth Circuit	United States	8 May 1969	WorldLII		2
[1969] Sec 515	[1969] SEC 515		United States	circa 1969			1
Rybacki v J Conley J Noonan	340 F2d 944	United States Court of Appeals, Second Circuit	United States	12 Jan 1965	WorldLII		2
United States v Martin T	337 F2d 171	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1964	WorldLII		8
United States v Johnson	331 F2d 943	United States Court of Appeals, Fifth Circuit	United States	6 May 1964	WorldLII		15
United States v E B Peebles	331 F2d 955	United States Court of Appeals, Fifth Circuit	United States	6 May 1964	WorldLII		3
"Congress and the Tax Lobbyist--How Special Tax Provisions Get Enacted, The"	(1957) 70 Harvard Law Review 1145	Harvard Law Review	United States	circa 1957	HeinOnline / LexisNexis		6
Oliphint v Commissioner of Internal Revenue	234 F2d 699	United States Court of Appeals, Fifth Circuit	United States	15 Jun 1956	WorldLII		2
Commissioner of Internal Revenue v Miller	226 F2d 618	United States Court of Appeals, Sixth Circuit	United States	18 Oct 1955	WorldLII		7
Fry's Estate v Commissioner of Internal Revenue	205 F2d 517	United States Court of Appeals, Third Circuit	United States	24 Jun 1953	WorldLII		5
Kimbell-Diamond Milling Co v Commissioner of Internal Revenue	187 F2d 718	United States Court of Appeals, Fifth Circuit	United States	16 Mar 1951	WorldLII		26
Freidus v United States	342 US 827; 72 SCt 50; 96 L Ed 626	United States Supreme Court	United States	circa 1990	Westlaw		48
Funkhouser v Commissioner	375 F2d 1		United States	circa 1990	Westlaw		4
26 USC 402	26 USC 402	United States Code	United States	circa 1990	LII (Cornell)		17
26 USC 72	26 USC 72	United States Code	United States		LII (Cornell)		16
26 USC 501	26 USC 501	United States Code	United States	circa 1990	LII (Cornell)		117
26 USC 368	26 USC 368	United States Code	United States	circa 1990	LII (Cornell)		14
26 USC 401	26 USC 401	United States Code	United States	circa 1990	LII (Cornell)		66
Nelson v United States, DCIdaho	222 FSupp 712		United States	circa 1990	Westlaw		4
New York City v Central Savings Bank	306 US 661; 83 L Ed 1057; 59 SCt 786	United States Supreme Court	United States	circa 1990	Westlaw		13
Qualified Pension and Profit-Sharing Plans	43 Taxes The Tax Magazine 403	Taxes: The Tax Magazine	United States	circa 1990	HeinOnline		1
Wysong v United States	326 FSupp 1384		United States	circa 1990	Westlaw		1
24 Journal of Taxation 76	24 Journal of Taxation 76	Journal of Taxation	United States	circa 1990			1
[1958-1] CB 194	[1958-1] CB 194			circa 1958			1
[1963-1] CB 5	[1963-1] CB 5			circa 1963			1
[1958-1] CB 202	[1958-1] CB 202			circa 1958			1
[1958-2] CB 149	[1958-2] CB 149			circa 1958			1
[1958-1] CB 197	[1958-1] CB 197			circa 1958			2
[1958-1] CB 200	[1958-1] CB 200			circa 1958			1
[1958-1] CB 201	[1958-1] CB 201			circa 1958			1
[1942] CB 504	[1942] CB 504			circa 1942			1
[1965-1] CB 180	[1965-1] CB 180			circa 1965			1