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Cagle v Commissioner of Internal Revenue     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
White Trucking Co Inc v Commissioner of Internal Revenue	601 F2d 867	United States Court of Appeals, Fifth Circuit	United States	30 Aug 1979	WorldLII		9
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
Lettie Pate Whitehead Foundation Inc v United States	606 F2d 534	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1979	WorldLII		4
Sorrell v Commissioner of Internal Revenue	882 F2d 484; 64 AFTR2d 89-5662	United States Court of Appeals, Eleventh Circuit	United States	1 Sep 1989	WorldLII		3
Patton v Commissioner of Internal Revenue	799 F2d 166; 58 AFTR2d 86-5709	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1986	WorldLII		3
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII		1
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
Mills Estate v Commissioner of Internal Revenue	206 F2d 244	United States Court of Appeals, Second Circuit	United States	5 Aug 1953	WorldLII		15
Kwtx Broadcasting Co v Commissioner of Internal Revenue	272 F2d 406	United States Court of Appeals, Fifth Circuit	United States	3 Dec 1959	WorldLII		13
Manhattan Co of Virginia, Inc v Commissioner	50 Tax Cas 78		United Kingdom				11
KWTX Broadcasting Co v Commissioner	31 Tax Cas 952		United Kingdom				11
White Trucking Co Inc v Commissioner of Internal Revenue	601 F2d 867	United States Court of Appeals, Fifth Circuit	United States	30 Aug 1979	WorldLII		9
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
8 Bta 914	8 BTA 914		United States	circa 1982			7
Perlmutter v Commissioner	44 Tax Cas 382		United Kingdom	circa 1982			6
Transamerica Corporation v United States	254 FSupp 504		United States	circa 1982	Westlaw		5
Lloyd v Commissioner	15 BTA 82		United States	circa 1982			5
Lettie Pate Whitehead Foundation Inc v United States	606 F2d 534	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1979	WorldLII		4
Enoch v Commissioner	57 Tax Cas 781		United Kingdom	circa 1979			4
West Virginia Steel Corporation v Commissioner	34 Tax Cas 851		United Kingdom	circa 1979			4
Mill Estate, Inc v CIR	17 Tax Cas 910		United Kingdom	circa 1979			4
Sorrell v Commissioner of Internal Revenue	882 F2d 484; 64 AFTR2d 89-5662	United States Court of Appeals, Eleventh Circuit	United States	1 Sep 1989	WorldLII		3
Patton v Commissioner of Internal Revenue	799 F2d 166; 58 AFTR2d 86-5709	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1986	WorldLII		3
Walters v Commissioner of Internal Revenue	383 F2d 922	United States Court of Appeals, Sixth Circuit	United States	11 Oct 1967	WorldLII		3
Darlington-Hartsville Coca-Cola Bottling Co v United States, DSC 1967	273 FSupp 229		United States	circa 1967	Westlaw		3
Miller v Commissioner	52 Tax Cas 752		United Kingdom	circa 1986			3
Howard v Commissioner	39 Tax Cas 833		United Kingdom	circa 1986			3
Shainberg v Commissioner	33 Tax Cas 241		United Kingdom	circa 1986			3
Detroit Consolidated Theatres v Commissioner	(1942) 133 F2d 200		United States	circa 1942	Westlaw		2
Heigerick v Commissioner	45 Tax Cas 475		United Kingdom	circa 1986			2
Falconer v Commissioner	40 Tax Cas 1011		United Kingdom	circa 1986			2
20 Tax Cas 790	20 Tax Cas 790		United Kingdom	circa 1986			2
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII		1
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII		1
Fred Amend Co v Commissioner of Internal Revenue	454 F2d 399	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1971	WorldLII		1
Vermont Bank and Trust Co v United States, DVt 1969	296 FSupp 682		United States	circa 1969	Westlaw		1
(1942) 132 f2d 513	(1942) 132 F2d 513		United States	circa 1942	Westlaw		1
63 Tax Cas 86	63 Tax Cas 86		United Kingdom	circa 1990			1
19 Tax Cas 377	19 Tax Cas 377		United Kingdom	circa 1990			1
8 Bta 737	8 BTA 737		United States	circa 1990			1