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Groetzinger v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
See Cent States, Southeast and Southwest Areas Pension Fund v White	258 F3d 636	United States Court of Appeals, Seventh Circuit	United States	20 Jul 2001	WorldLII		9
Central States Southeast and Southwest Areas Pension Fund v Ditello	974 F2d 887	United States Court of Appeals, Seventh Circuit	United States	8 Sep 1992	WorldLII		9
Estate of Yaeger v Commissioner of Internal Revenue	889 F2d 29; 64 AFTR2d 89-5801	United States Court of Appeals, Second Circuit	United States	7 Nov 1989	WorldLII		5
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
Betson v Commissioner	802 F2d 365; 58 AFTR2d 86-5870	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1986	WorldLII		17
United States v Diamond	788 F2d 1025; 57 AFTR2d 86-1310	United States Court of Appeals, Fourth Circuit	United States	22 Apr 1986	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R v Inland Revenue Commissioners; Ex parte Mead	[1993] 1 All ER 772; 65 Tax Cas 1		United Kingdom	circa 1993	LexisNexis		31
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
United States v Peterson	746 F2d 813	United States Court of Appeals, Eleventh Circuit	United States	1 Oct 1984	WorldLII		29
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII		7
Moller v United States	721 F2d 810	United States Court of Appeals, Federal Circuit	United States	18 Nov 1983	WorldLII		3
Steffens v Commissioner of Internal Revenue	707 F2d 478	United States Court of Appeals, Eleventh Circuit	United States	16 Jun 1983	WorldLII		5
Tax Equity and Fiscal Responsibility Act of	[1982] PL 97-248		United Kingdom	circa 1982	Westlaw		23
Purvis v Commissioner of Internal Revenue	530 F2d 1332	United States Court of Appeals, Ninth Circuit	United States	23 Feb 1976	WorldLII		5
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
Snow v Commissioner of Internal Revenue	482 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Jul 1973	WorldLII		3
United States v Generes	405 US 93; 92 SCt 827; 31 L Ed 2d 62	United States Supreme Court	United States	27 Mar 1972	WorldLII		36
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII		3
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII		28
Patterson v J C Thomas	289 F2d 108	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII		10
Noland v Commissioner of Internal Revenue	269 F2d 108	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1959	WorldLII		14
United States v Pyne	313 US 127; 85 L Ed 1231; 61 SCt 893	United States Supreme Court	United States	28 Apr 1941	WorldLII		12
City Bank Farmers Trust Co v Helvering	313 US 121; 85 L Ed 1227; 61 SCt 896	United States Supreme Court	United States	28 Apr 1941	WorldLII		11
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
[1917] Sec 200	[1917] SEC 200		United States	circa 1917			1
770 f2d 1073	770 F2d 1073		United States	circa 1941	Westlaw		25
Ditunno See Noto v United States	598 FSupp 440		United States		Westlaw		2
472 US 1007	472 US 1007; 86 L Ed 2d 717; 105 SCt 2701	United States Supreme Court	United States		Westlaw		13
Gardiner v United States	391 FSupp 1202		United States		Westlaw		2
368 US 837	368 US 837; 7 L Ed 2d 38	United States Supreme Court	United States		Westlaw		22
361 US 885	361 US 885; 4 L Ed 2d 121; 80 SCt 157	United States Supreme Court	United States		Westlaw		53
105 SCt 88; 83 l Ed 2d 35	105 SCt 88; 83 L Ed 2d 35		United States		Westlaw		7
104 SCt 3534; 82 l Ed 2d 839	104 SCt 3534; 82 L Ed 2d 839		United States		Westlaw		5
82 Tax Cas 793	82 Tax Cas 793		United Kingdom				2
Ditunno v Commissioner	80 Tax Cas 362		United Kingdom				5
26 USC 262	26 USC 262	United States Code	United States		LII (Cornell)		20
26 USC 174	26 USC 174	United States Code	United States		LII (Cornell)		14
26 USC 165	26 USC 165	United States Code	United States		LII (Cornell)		65
26 USC 162	26 USC 162	United States Code	United States		LII (Cornell)		156
26 USC 63	26 USC 63	United States Code	United States		LII (Cornell)		6
26 USC 62	26 USC 62	United States Code	United States		LII (Cornell)		8
26 USC 55	26 USC 55	United States Code	United States		LII (Cornell)		7