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Bay State Gas Co v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Locke	471 US 84; 85 L Ed 2d 64; 105 SCt 1785	United States Supreme Court	United States	1 Apr 1985	WorldLII		169

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
[1972-1] CB 124	[1972-1] CB 124			circa 1972			1
[1971-2] CB 217	[1971-2] CB 217			circa 1971			2
[1965-2] CB 150	[1965-2] CB 150			circa 1965			1
Advertisers Exchange v Commissioner of Internal Revenue	240 F2d 958	United States Court of Appeals, Second Circuit	United States	21 Jan 1957	WorldLII		12
Tax Court, Bay State Gas Co v Commissioner	75 Tax Cas 410		United Kingdom				1
Potter v Commissioner	44 Tax Cas 159		United Kingdom				1
Advertisers Exchange, Inc v Commissioner	25 Tax Cas 1086		United Kingdom				10
11 Page 12	11 Page 12		United Kingdom				17