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Ireland v United States     9

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII		32
Equal Employment Opportunity Commission v Children's Hospital Medical Center of Northern California	702 F2d 1288; 31 Fair Empl Prac Cas 824; 31 Empl Prac Dec P 33,510	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1983	WorldLII		22
Estate of Whitt v Commissioner of Internal Revenue	751 F2d 1548; 55 AFTR2d 85-1562	United States Court of Appeals, Eleventh Circuit	United States	4 Feb 1985	WorldLII		7
Hagaman v Commissioner of Internal Revenue	958 F2d 684; 69 AFTR2d 92-906	United States Court of Appeals, Sixth Circuit	United States	6 Mar 1992	WorldLII		3
Jack's Maintenance Contractors Inc v Commissioner of Internal Revenue	703 F2d 154	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1983	WorldLII		2
James Lawton Robertson and Lillian Janette Humber Robertson, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	190 F3d 392	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1999	WorldLII		1
Lilly Lilly v Internal Revenue Service Lilly Lilly	76 F3d 568; 64 USLW 2560; 77 AFTR2d 96-915	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1996	WorldLII		1
"Dividends in specie: the granting of services or the right of use of assets"	[2019] DEJURE 12	Kok, M & Nel, R	South Africa	circa 2019	SAFLII
McCann v United States M Graves	696 F2d 1386	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Dividends in specie: the granting of services or the right of use of assets"	[2019] DEJURE 12	Kok, M & Nel, R	South Africa	circa 2019	SAFLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Internal Revenue v R Riss R Riss	374 F2d 161	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII		21
United States v K Smith	418 F2d 589	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1969	WorldLII		18
Steinhort v Commissioner of Internal Revenue	335 F2d 496	United States Court of Appeals, Fifth Circuit	United States	11 Aug 1964	WorldLII		14
Crosby v United States	496 F2d 1384	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1974	WorldLII		12
United States v LeBlanc	278 F2d 571	United States Court of Appeals, Fifth Circuit	United States	17 May 1960	WorldLII		12
Fausner v Commissioner	413 US 838; 93 SCt 2820; 37 L Ed 2d 996	United States Supreme Court	United States	9 Oct 1973	WorldLII		11
Curtis v Commissioner of Internal Revenue	449 F2d 225	United States Court of Appeals, Fifth Circuit	United States	5 Oct 1971	WorldLII		8
Sanders v Commissioner of Internal Revenue	439 F2d 296	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1971	WorldLII		8
Estate of Whitt v Commissioner of Internal Revenue	751 F2d 1548; 55 AFTR2d 85-1562	United States Court of Appeals, Eleventh Circuit	United States	4 Feb 1985	WorldLII		7
United States v Gotcher	401 F2d 118	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1968	WorldLII		7
Heyman v United States	497 F2d 121	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1974	WorldLII		4
Hagaman v Commissioner of Internal Revenue	958 F2d 684; 69 AFTR2d 92-906	United States Court of Appeals, Sixth Circuit	United States	6 Mar 1992	WorldLII		3
Nicholls, North, Buse Co v Commissioner	56 Tax Cas 1225		United Kingdom	circa 1992			3
International Artists, Ltd v Commissioner	55 Tax Cas 94		United Kingdom	circa 1992			3
Jack's Maintenance Contractors Inc v Commissioner of Internal Revenue	703 F2d 154	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1983	WorldLII		2
James Lawton Robertson and Lillian Janette Humber Robertson, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	190 F3d 392	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1999	WorldLII		1
Lilly Lilly v Internal Revenue Service Lilly Lilly	76 F3d 568; 64 USLW 2560; 77 AFTR2d 96-915	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1996	WorldLII		1
Commissioner v Glenshaw Glass Co	248 US 426	United States Supreme Court	United States	circa 1996	Westlaw		1
"Dividends in specie: the granting of services or the right of use of assets"	[2019] DEJURE 12	Kok, M & Nel, R	South Africa	circa 2019	SAFLII
McCann v United States M Graves	696 F2d 1386	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII