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Kowalski v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner v Kowalski	434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252	United States Supreme Court	United States	29 Nov 1977	WorldLII		25
Sibla v Commissioner	611 F2d 1260	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1980	WorldLII		16
Koerner v United States	550 F2d 1362	United States Court of Appeals, Fourth Circuit	United States	28 Feb 1977	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
United States v Morelan	356 F2d 199	United States Court of Appeals, Eighth Circuit	United States	4 Feb 1966	WorldLII		13
Wilson v United States	412 F2d 694	United States Court of Appeals, First Circuit	United States	24 Jun 1969	WorldLII		10
United States v Barrett	321 F2d 911	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1963	WorldLII		10
United States v M Keeton L	383 F2d 429	United States Court of Appeals, Tenth Circuit	United States	10 Oct 1967	WorldLII		7
Saunders v Commissioner	21 Tax Cas 630		United Kingdom				5
Jacob v United States	493 F2d 1294	United States Court of Appeals, Third Circuit	United States	19 Mar 1974	WorldLII		3
Kowalski v Commissioner	65 Tax Cas 44		United Kingdom				3
Koerner v United States	550 F2d 1362	United States Court of Appeals, Fourth Circuit	United States	28 Feb 1977	WorldLII		2