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Polakof v Commissioner of Internal Revenue     16

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bailey v Commissioner of Internal Revenue	993 F2d 288; 71 AFTR2d 93-1597	United States Court of Appeals, Second Circuit	United States	20 Apr 1993	WorldLII		1
Barter v Commissioner of Internal Revenue	[1992] USCA9 3582	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1992	WorldLII
Campbell v Commissioner of Internal Revenue	868 F2d 833; 63 AFTR2d 89-728	United States Court of Appeals, Sixth Circuit	United States	24 Aug 1989	WorldLII		7
Cannon v Commissioner of Internal Revenue	949 F2d 345; 68 AFTR2d 91-5845	United States Court of Appeals, Tenth Circuit	United States	13 Jan 1992	WorldLII		4
Collins v Commissioner	857 F2d 1383; 63 AFTR2d 89-993	United States Court of Appeals, Ninth Circuit	United States	30 Sep 1988	WorldLII		27
Evans v Commissioner of Internal Revenue	908 F2d 369; 66 AFTR2d 90-5500	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1990	WorldLII		1
Howard v Commissioner of Internal Revenue	931 F2d 578; 67 AFTR2d 91-918	United States Court of Appeals, Ninth Circuit	United States	26 Apr 1991	WorldLII		12
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII		1
Martens v Commissioner of Internal Revenue	[1991] USCA4 1366	United States Court of Appeals, Fourth Circuit	United States	11 Jul 1991	WorldLII
Pasternak v Commissioner of Internal Revenue	990 F2d 893; 71 AFTR2d 93-1469	United States Court of Appeals, Sixth Circuit	United States	7 Jun 1993	WorldLII		8
Skeen v Commissioner	864 F2d 93; 63 AFTR2d 89-531	United States Court of Appeals, Ninth Circuit	United States	3 Jan 1989	WorldLII		15
Steinbrecher v Commissioner Internal Revenue Service	[1993] USCA9 244	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1993	WorldLII
Steven G Hill; Parilea Hill, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	204 F3d 1214	United States Court of Appeals, Ninth Circuit	United States	1 Mar 2000	WorldLII		2
United States v Kinsey	843 F2d 383; 25 Fed REvid Serv 523	United States Court of Appeals, Ninth Circuit	United States	1 Apr 1988	WorldLII		80
Vorsheck v Commissioner of Internal Revenue	933 F2d 757; 67 AFTR2d 91-1023	United States Court of Appeals, Ninth Circuit	United States	16 May 1991	WorldLII		4
Wolf v Commissioner	4 F3d 709; 72 AFTR2d 93-5740	United States Court of Appeals, Ninth Circuit	United States	27 Aug 1993	WorldLII		12

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bolaris v Commissioner of Internal Revenue	776 F2d 1428; 54 USLW 2311; 56 AFTR2d 85-6472	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1985	WorldLII		5
Brannen v Commissioner	722 F2d 695		United States	circa 2011	Westlaw		28
Deegan v Commissioner of Internal Revenue	787 F2d 825; 57 AFTR2d 86-1141	United States Court of Appeals, Second Circuit	United States	8 Apr 1986	WorldLII		3
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII		42
Hirsch v Commissioner	315 F2d 731; 736 CA 9	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1963	WorldLII		24
Independent Electric Supply Inc v Commissioner of Internal Revenue	781 F2d 724; 57 AFTR2d 86-665	United States Court of Appeals, Ninth Circuit	United States	24 Jan 1986	WorldLII		15
King v United States	545 F2d 700	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1976	WorldLII		11
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII		151
Madison Gas and Electric Co v Commissioner of Internal Revenue	633 F2d 512	United States Court of Appeals, Seventh Circuit	United States	27 Oct 1980	WorldLII		11
Narver v Commissioner	75 Tax Cas 53		United Kingdom	circa 1980			7
Odend'Hal v	471 US 1143; 86 L Ed 2d 706; 105 SCt 3552	United States Supreme Court	United States	24 Apr 1985	WorldLII		25
Odend'hal v Commissioner	80 Tax Cas 588		United Kingdom	circa 1980			6
Odend'Hal v Commissioner of Internal Revenue	748 F2d 908; 55 AFTR2d 85-319	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII		15
Smith v Commissioner	78 Tax Cas 350		United Kingdom	circa 1980			8
Tallal v Commissioner	778 F2d 275		United States	circa 1980	Westlaw		9
26 USC 163	26 USC 163; [1954] SEC 163	United States Code	United States	circa 1980	LII (Cornell)		32
670 f2d 855	670 F2d 855		United States	circa 1980	Westlaw		14