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Zaninovich v Commissioner of Internal Revenue     6

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
TNT Freightways Corporation , and Subsidiaries, Plaintiff-Appellant, v Commissioner of Internal Revenue, Defendant-Appellee	270 F3d 1137	United States Court of Appeals, Seventh Circuit	United States	6 Nov 2001	WorldLII		6
Whitney v United States	826 F2d 896; 60 AFTR2d 87-5547	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1987	WorldLII		5
Commissioner of Internal Revenue v Van Raden	650 F2d 1046	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1981	WorldLII		4
Nelson v Commissioner of Internal Revenue	793 F2d 179; 58 AFTR2d 86-5117	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1986	WorldLII		1
Bonaire Development Co v Commissioner of Internal Revenue	679 F2d 159	United States Court of Appeals, Ninth Circuit	United States	8 Jun 1982	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Walker v Ohio	441 US 924; 60 L Ed 2d 397; 99 SCt 2033	United States Supreme Court	United States		Westlaw		12
Main & McKinney Bldg Co v Commissioner	113 F2d 81		United States		Westlaw		9
Osterloh v Lucas	37 F2d 277		United States		Westlaw		9
311 US 688; 61 SCt 66; 85 l Ed 444	311 US 688; 61 SCt 66; 85 L Ed 444	United States Supreme Court	United States		Westlaw		8
Baton Coal Co v Commissioner	51 F2d 469		United States		Westlaw		8
American Dispenser Co v Commissioner of Internal Revenue	396 F2d 137	United States Court of Appeals, Second Circuit	United States	25 Apr 1968	WorldLII		7
TNT Freightways Corporation , and Subsidiaries, Plaintiff-Appellant, v Commissioner of Internal Revenue, Defendant-Appellee	270 F3d 1137	United States Court of Appeals, Seventh Circuit	United States	6 Nov 2001	WorldLII		6
Sandor v Commissioner of Internal Revenue	536 F2d 874	United States Court of Appeals, Ninth Circuit	United States	28 May 1976	WorldLII		6
Whitney v United States	826 F2d 896; 60 AFTR2d 87-5547	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1987	WorldLII		5
Mann v Commissioner of Internal Revenue	483 F2d 673	United States Court of Appeals, Eighth Circuit	United States	27 Aug 1973	WorldLII		5
Waldheim Realty and Investment Co v Commissioner of Internal Revenue	245 F2d 823	United States Court of Appeals, Eighth Circuit	United States	4 Jun 1957	WorldLII		5
Kauai Terminal, Ltd v Commissioner	36 BTA 893		United States	circa 1987			5
Commissioner of Internal Revenue v Van Raden	650 F2d 1046	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1981	WorldLII		4
Fall River Gas Appliance Co v Commissioner of Internal Revenue	349 F2d 515	United States Court of Appeals, First Circuit	United States	18 Aug 1965	WorldLII		4
Williamson v Commissioner	37 Tax Cas 941		United Kingdom	circa 1981			4
Bilar Tool Die Corporation v Commissioner of Internal Revenue	530 F2d 708	United States Court of Appeals, Sixth Circuit	United States	19 Mar 1976	WorldLII		3
284 US 674; 52 SCt 129; 76 l Ed 570	284 US 674; 52 SCt 129; 76 L Ed 570	United States Supreme Court	United States	circa 1976	Westlaw		3
University Properties, Inc v Commissioner	45 Tax Cas 416		United Kingdom	circa 1976			3
Cartan v Commissioner	30 Tax Cas 308		United Kingdom	circa 1976			3
Bell v Commissioner	13 Tax Cas 344		United Kingdom	circa 1976			3
Bloedel's Jewelry, Inc v Commissioner	2 BTA 611		United States	circa 1976			3
Jack's Cookie Co v United States	597 F2d 395	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1979	WorldLII		2
Cole v Commissioner of Internal Revenue	586 F2d 747	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1978	WorldLII		2
University Properties Inc v Commissioner of Internal Revenue	378 F2d 83	United States Court of Appeals, Ninth Circuit	United States	22 May 1967	WorldLII		2
100 SCt 207; 62 l Ed 2d 134	100 SCt 207; 62 L Ed 2d 134		United States	circa 1967	Westlaw		2
Smith v Commissioner	51 Tax Cas 429		United Kingdom	circa 1967			2
Nelson v Commissioner of Internal Revenue	793 F2d 179; 58 AFTR2d 86-5117	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1986	WorldLII		1
Zaninovich v Commissioner	69 Tax Cas 605		United Kingdom	circa 1986			1
Martin, Jr , Advance Payments of Rent for Less Than One-Year Periods: When Are They Deductible?	50 Journal of Taxation 360	Journal of Taxation	United States	circa 2001			1
Jephson v Commissioner	37 BTA 117		United States	circa 2001			1
Bonaire Development Co v Commissioner of Internal Revenue	679 F2d 159	United States Court of Appeals, Ninth Circuit	United States	8 Jun 1982	WorldLII