26 USC 165
|
26 USC 165
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
65
|
26 USC 174
|
26 USC 174
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
14
|
Weiberg v Commissioner of Internal Revenue
|
639 F2d 434
|
United States Court of Appeals, Eighth Circuit
|
United States
|
29 Jan 1981
|
WorldLII
|
|
6
|
Steffens v Commissioner of Internal Revenue
|
707 F2d 478
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
16 Jun 1983
|
WorldLII
|
|
5
|
Stanton v Commissioner of Internal Revenue
|
399 F2d 326
|
United States Court of Appeals, Fifth Circuit
|
United States
|
8 Aug 1968
|
WorldLII
|
|
7
|
Betson v Commissioner
|
802 F2d 365; 58 AFTR2d 86-5870
|
United States Court of Appeals, Ninth Circuit
|
United States
|
17 Oct 1986
|
WorldLII
|
|
17
|
Purvis v Commissioner of Internal Revenue
|
530 F2d 1332
|
United States Court of Appeals, Ninth Circuit
|
United States
|
23 Feb 1976
|
WorldLII
|
|
5
|
Marrin v Commissioner of Internal Revenue
|
147 F3d 147; 81 AFTR2d 98-2374
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Jun 1998
|
WorldLII
|
|
5
|
Grosswald v Schweiker
|
653 F2d 58
|
United States Court of Appeals, Second Circuit
|
United States
|
22 Jun 1981
|
WorldLII
|
|
3
|
Bessenyey v Commissioner of Internal Revenue
|
379 F2d 252
|
United States Court of Appeals, Second Circuit
|
United States
|
6 Apr 1967
|
WorldLII
|
|
12
|
Trent v Commissioner of Internal Revenue
|
291 F2d 669
|
United States Court of Appeals, Second Circuit
|
United States
|
8 May 1961
|
WorldLII
|
|
28
|
United States v Gurtunca
|
836 F2d 283; 61 AFTR2d 88-504
|
United States Court of Appeals, Seventh Circuit
|
United States
|
16 Dec 1987
|
WorldLII
|
|
12
|
Groetzinger v Commissioner of Internal Revenue
|
771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683
|
United States Court of Appeals, Seventh Circuit
|
United States
|
21 Aug 1985
|
WorldLII
|
|
6
|
Hollohan v Heckler
|
805 F2d 143
|
United States Court of Appeals, Sixth Circuit
|
United States
|
10 Oct 1986
|
WorldLII
|
|
1
|
Estate of Cull v Commissioner of Internal Revenue
|
746 F2d 1148
|
United States Court of Appeals, Sixth Circuit
|
United States
|
23 Oct 1984
|
WorldLII
|
|
3
|
Gestrich v C I R
|
681 F2d 805
|
United States Court of Appeals, Third Circuit
|
United States
|
13 Apr 1982
|
WorldLII
|
|
18
|
McDowell v A Ribicoff
|
[1961] USCA3 223
|
United States Court of Appeals, Third Circuit
|
United States
|
16 Jun 1961
|
WorldLII
|
|
3
|
Commissioner v Groetzinger
|
480 US 23; 94 L Ed 2d 25; 107 SCt 980
|
United States Supreme Court
|
United States
|
24 Feb 1987
|
WorldLII
|
|
32
|
Snow v Commissioner
|
416 US 500; 94 SCt 1876; 40 L Ed 2d 336
|
United States Supreme Court
|
United States
|
13 May 1974
|
WorldLII
|
|
27
|
United States v Ingham
|
389 US 931; 88 SCt 295; 19 L Ed 2d 292
|
United States Supreme Court
|
United States
|
6 Nov 1967
|
WorldLII
|
|
41
|
Wilmington Trust Co v Helvering
|
316 US 164; 86 L Ed 1352; 62 SCt 984
|
United States Supreme Court
|
United States
|
27 Apr 1942
|
WorldLII
|
|
27
|
Higgins v Commissioner
|
312 US 212; 85 L Ed 783; 61 SCt 475
|
United States Supreme Court
|
United States
|
3 Mar 1941
|
WorldLII
|
|
111
|
Deputy v DuPont
|
308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363
|
United States Supreme Court
|
United States
|
8 Jan 1940
|
WorldLII
|
|
302
|
Flint v Stone Tracy Co
|
220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589
|
United States Supreme Court
|
United States
|
13 Mar 1911
|
WorldLII
|
|
135
|
Annunziato v United States
|
368 US 919; 82 SCt 240; 7 L Ed 2d 134
|
United States Supreme Court
|
United States
|
circa 1987
|
Westlaw
|
|
90
|
Fischer v Commissioner
|
50 Tax Cas 164
|
|
United Kingdom
|
circa 1987
|
|
|
3
|
Fuld v Commissioner
|
139 F2d 465
|
|
United States
|
circa 1987
|
Westlaw
|
|
8
|
Helvering v Wilmington Trust Co
|
124 F2d 156
|
|
United States
|
circa 1987
|
Westlaw
|
|
7
|
Daily Journal Co v Commissioner
|
(1943) 135 F2d 687
|
|
United States
|
circa 1943
|
Westlaw
|
|
4
|
Helvering v Highland
|
(1942) 124 F2d 556
|
|
United States
|
circa 1942
|
Westlaw
|
|
4
|
Barnett v Commissioner
|
69 Tax Cas 609
|
|
United Kingdom
|
circa 1987
|
|
|
3
|
R v Inland Revenue Commissioners; Ex parte Mead
|
[1993] 1 All ER 772; 65 Tax Cas 1
|
|
United Kingdom
|
circa 1993
|
LexisNexis
|
|
31
|
Green v Commissioner
|
74 Tax Cas 1229
|
|
United Kingdom
|
circa 1987
|
|
|
4
|
Levin v United States
|
597 F2d 760; 220 Ct Cl 197
|
|
United States
|
circa 1987
|
Westlaw
|
|
6
|
Gestrich v Commissioner
|
74 Tax Cas 525
|
|
United Kingdom
|
circa 1987
|
|
|
4
|
347 Docket 83-4121
|
347 Docket 83-4121
|
|
United States - Pennsylvania
|
circa 1987
|
|
|
1
|
Higgins v Commissioner
|
111 F2d 795
|
|
United States
|
circa 1987
|
Westlaw
|
|
7
|
Ditunno v Commissioner
|
80 Tax Cas 362
|
|
United Kingdom
|
|
|
|
5
|