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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
"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
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
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
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
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
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
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
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
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
McCann v United States M Graves	696 F2d 1386	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII
Loftin & Woodard, Inc v United States	577 F2d 1206	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1978	WorldLII		23
Heyman v United States	497 F2d 121	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1974	WorldLII		4
Crosby v United States	496 F2d 1384	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1974	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
United States v K Smith	418 F2d 589	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1969	WorldLII		18
United States v Gotcher	401 F2d 118	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1968	WorldLII		7
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
Steinhort v Commissioner of Internal Revenue	335 F2d 496	United States Court of Appeals, Fifth Circuit	United States	11 Aug 1964	WorldLII		14
United States v LeBlanc	278 F2d 571	United States Court of Appeals, Fifth Circuit	United States	17 May 1960	WorldLII		12
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII		88
Commissioner of Internal Revenue v Flowers	326 US 465; 106 SCt 1661; 90 L Ed 203; 90 L Ed 2d 203	United States Supreme Court	United States	28 Jan 1946	WorldLII		111
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
Barnhill v Commissioner	148 F2d 913		United States	circa 1983	Westlaw		27
404 US 864	404 US 864; 30 L Ed 2d 108; 92 SCt 64	United States Supreme Court	United States	circa 1983	Westlaw		54
Commissioner v Glenshaw Glass Co	248 US 426	United States Supreme Court	United States	circa 1983	Westlaw		1