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Kelley v Commissioner of Internal Revenue     21

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Fendell v Commissioner of Internal Revenue	906 F2d 362; 66 AFTR2d 90-5028	United States Court of Appeals, Eighth Circuit	United States	21 Aug 1990	WorldLII		3
Fehlhaber v Commissioner Internal Revenue Service	[1992] USCA11 210	United States Court of Appeals, Eleventh Circuit	United States	24 Feb 1992	WorldLII
Heasley v Commissioner of Internal Revenue	967 F2d 116; 70 AFTR2d 92-5398	United States Court of Appeals, Fifth Circuit	United States	20 Jul 1992	WorldLII		13
Green v Commissioner of Internal Revenue	963 F2d 783; 61 USLW 2029; 70 AFTR2d 92-5077	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1992	WorldLII		1
Third Dividend/dardanos Associates v Commissioner Internal Revenue Service	88 F3d 821; 78 AFTR2d 96-5257	United States Court of Appeals, Ninth Circuit	United States	9 Jul 1996	WorldLII		1
Erhard v Commissioner Internal Revenue Service	46 F3d 1470; 75 AFTR2d 95-957	United States Court of Appeals, Ninth Circuit	United States	8 Feb 1995	WorldLII		5
Fry v Commissioner Internal Revenue Service	[1993] USCA9 3108	United States Court of Appeals, Ninth Circuit	United States	4 Oct 1993	WorldLII
Wolf v Commissioner	4 F3d 709; 72 AFTR2d 93-5740	United States Court of Appeals, Ninth Circuit	United States	27 Aug 1993	WorldLII		12
Anthony Dijohn v Commissioner Internal Revenue Service	[1993] USCA9 2557	United States Court of Appeals, Ninth Circuit	United States	20 Aug 1993	WorldLII
Eck v Commissioner of Internal Revenue	[1993] USCA9 2195	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1993	WorldLII
Charlton v Commissioner of Internal Revenue	990 F2d 1161; 71 AFTR2d 93-1595	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1993	WorldLII		1
Nazarian v Commissioner Internal Revenue Service	[1993] USCA9 677	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1993	WorldLII
Burdick v Commissioner Internal Revenue Service	979 F2d 1369; 70 AFTR2d 92-6287	United States Court of Appeals, Ninth Circuit	United States	18 Nov 1992	WorldLII
Bass v Commissioner of Internal Revenue	[1992] USCA9 2768	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1992	WorldLII
Brnilovich v Commissioner of Internal Revenue	[1992] USCA9 2513	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1992	WorldLII
Holmes v Director of the Department of Revenue and Taxation Government of Guam	937 F2d 481; 68 AFTR2d 91-5299	United States Court of Appeals, Ninth Circuit	United States	1 Jul 1991	WorldLII
Estate of Arnaud v Commissioner Internal Revenue Service	895 F2d 624; 65 AFTR2d 90-1196	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1990	WorldLII
Wright Commissioner of Internal Revenue	[1989] USCA9 1105	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1989	WorldLII
Bufferd v Commissioner of Internal Revenue	952 F2d 675; 69 AFTR2d 92-465	United States Court of Appeals, Second Circuit	United States	3 Jan 1992	WorldLII		3
Siben v Commissioner of Internal Revenue	930 F2d 1034; 59 USLW 2660; 67 AFTR2d 91-891	United States Court of Appeals, Second Circuit	United States	18 Apr 1991	WorldLII		6
Bufferd v Commissioner	506 US 523; 122 L Ed 2d 306; 113 SCt 927	United States Supreme Court	United States	25 Jan 1993	WorldLII		11

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Hughes Air Corporation v Public Utilities Commission	644 F2d 1334	United States Court of Appeals, Ninth Circuit	United States	11 May 1981	WorldLII		28
Commissioner of Internal Revenue v Estate Long	304 F2d 136	United States Court of Appeals, Ninth Circuit	United States	25 May 1962	WorldLII		2
Bufferd v Commissioner of Internal Revenue	952 F2d 675; 69 AFTR2d 92-465	United States Court of Appeals, Second Circuit	United States	3 Jan 1992	WorldLII		3
Siben v Commissioner of Internal Revenue	930 F2d 1034; 59 USLW 2660; 67 AFTR2d 91-891	United States Court of Appeals, Second Circuit	United States	18 Apr 1991	WorldLII		6
Combs II v United States	655 F2d 90	United States Court of Appeals, Sixth Circuit	United States	23 Sep 1981	WorldLII		1
Polizzi v Commissioner of Internal Revenue	247 F2d 875	United States Court of Appeals, Sixth Circuit	United States	30 Sep 1957	WorldLII		8
Bufferd v Commissioner	506 US 523; 122 L Ed 2d 306; 113 SCt 927	United States Supreme Court	United States	25 Jan 1993	WorldLII		11
Bankers' Pocahontas Coal Co v Burnet	287 US 308; 77 L Ed 325; 53 SCt 150; 77 L Ed 2d 325	United States Supreme Court	United States	5 Dec 1932	WorldLII		37
Combs v United States	490 FSupp 19		United States	circa 1993	Westlaw		1
reprinted in	[1958-3] CB 922			circa 1958			7
97-354 Sec 4	97-354 SEC 4		United States	circa 1993			1
Cloes v Commissioner	79 Tax Cas 933		United Kingdom	circa 1993			5