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Spellman v Commissioner of Internal Revenue   flag  12

845 F2d 148; 61 AFTR2d 88-1162
United States Court of Appeals, Seventh Circuit
United States
21st April, 1988

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Advantage Engineering Inc v Burks Pumps Inc [1994] USCA7 870 United States Court of Appeals, Seventh Circuit United States 28 Jul 1994 WorldLII flag
Df Activities Corporation v F Brown 851 F2d 920; 57 USLW 2062 United States Court of Appeals, Seventh Circuit United States 28 Jul 1988 WorldLII flag 9
Diamond v Commissioner of Internal Revenue 930 F2d 372; 67 AFTR2d 91-804 United States Court of Appeals, Fourth Circuit United States 6 May 1991 WorldLII flag 6
Engron v United States Department of Labor [1994] USCA7 27 United States Court of Appeals, Seventh Circuit United States 10 Jan 1994 WorldLII flag
Goulding v Commissioner of Internal Revenue [1991] USCA7 500 United States Court of Appeals, Seventh Circuit United States 13 Jun 1991 WorldLII flag
Harris v Commissioner of Internal Revenue 16 F3d 75; 73 AFTR2d 94-1356 United States Court of Appeals, Fifth Circuit United States 10 Mar 1994 WorldLII flag 6
Kantor v Commissioner of Internal Revenue 998 F2d 1514; 72 AFTR2d 93-5476 United States Court of Appeals, Ninth Circuit United States 20 Jul 1993 WorldLII flag 9
Kindred v Commissioner of Internal Revenue 454 F3d 688 United States Court of Appeals, Seventh Circuit United States 20 Jul 2006 WorldLII flag 2
Ldl Research Development II Ltd v Commissioner of Internal Revenue 124 F3d 1338; 80 AFTR2d 97-6548 United States Court of Appeals, Tenth Circuit United States 8 Sep 1997 WorldLII flag 4
Lewin v Commissioner of Internal Revenue 335 F3d 345 United States Court of Appeals, Fourth Circuit United States 26 Mar 2003 WorldLII flag
United Fibertech Ltd v Commissioner of Internal Revenue 976 F2d 445; 70 AFTR2d 92-5783 United States Court of Appeals, Eighth Circuit United States 24 Sep 1992 WorldLII flag 1
Zink v United States 929 F2d 1015; 67 AFTR2d 91-906 United States Court of Appeals, Fifth Circuit United States 3 Apr 1991 WorldLII flag 12

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Anderson v Liberty Lobby, Inc 477 US 242; 91 L Ed 2d 202; 106 SCt 2505; [1986] Adams 31 United States Supreme Court United States 25 Jun 1986 WorldLII flag 6467
Barker v Henderson, Franklin, Starnes & Holt 797 F2d 490 United States Court of Appeals, Seventh Circuit United States 30 Jul 1986 WorldLII flag 45
Green v Commissioner 83 Tax Cas 667 United Kingdom circa 1986 flag 9
Hofferbert v Briggs 178 F2d 743 United States Court of Appeals, Fourth Circuit United States 10 Nov 1949 WorldLII flag 5
Levin v Commissioner of Internal Revenue 832 F2d 403; 60 AFTR2d 87-5884 United States Court of Appeals, Seventh Circuit United States 20 Oct 1987 WorldLII flag 15
Snow v Commissioner 416 US 500; 94 SCt 1876; 40 L Ed 2d 336 United States Supreme Court United States 13 May 1974 WorldLII flag 27
Whipple v Commissioner 373 US 193; 10 L Ed 2d 288; 83 SCt 1168 United States Supreme Court United States 17 Jun 1963 WorldLII flag 73
6 Uspq2d 1729 6 USPQ2d 1729 United States circa 1987 flag 1
26 USC 174 26 USC 174 United States Code United States circa 1987 LII (Cornell) flag 14
49 Journal of Taxation 138 49 Journal of Taxation 138 Journal of Taxation United States circa 1987 flag 1
53 Journal of Taxation 204 53 Journal of Taxation 204 Journal of Taxation United States circa 1987 flag 1

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