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Karpa v Commissioner of Internal Revenue   flag  8

909 F2d 784; 66 AFTR2d 90-5694
United States Court of Appeals, Fourth Circuit
United States
27th July, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Little v Commissioner of Internal Revenue 106 F3d 1445; 79 AFTR2d 97-990 United States Court of Appeals, Ninth Circuit United States 11 Feb 1997 WorldLII flag 6
United States v J Alt Md 83 F3d 779; 64 USLW 2736; 77 AFTR2d 96-2177 United States Court of Appeals, Sixth Circuit United States 15 May 1996 WorldLII flag 9
Estate of Carpenter v Commissioner of the Internal Revenue Service 52 F3d 1266; 75 AFTR2d 95-2084 United States Court of Appeals, Fourth Circuit United States 9 May 1995 WorldLII flag
Caulfield v Commissioner of Internal Revenue 33 F3d 991; 74 AFTR2d 94-5990 United States Court of Appeals, Eighth Circuit United States 19 Oct 1994 WorldLII flag 6
McNichols v Commissioner of Internal Revenue 13 F3d 432; 73 AFTR2d 94-618 United States Court of Appeals, First Circuit United States 29 Dec 1993 WorldLII flag 3
Nealon v Stone 958 F2d 584 United States Court of Appeals, Fourth Circuit United States 2 Mar 1992 WorldLII flag 24
Licari v Commissioner 946 F2d 690 United States Court of Appeals, Ninth Circuit United States 7 Oct 1991 WorldLII flag 6
Bailey v Commissioner of Internal Revenue [1991] USCA6 630 United States Court of Appeals, Sixth Circuit United States 2 Apr 1991 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Collins v Youngblood 497 US 37; 111 L Ed 2d 30; 110 SCt 2715 United States Supreme Court United States 21 Jun 1990 WorldLII flag 230
United States v Halper 490 US 435; 104 L Ed 2d 487; 109 SCt 1892 United States Supreme Court United States 15 May 1989 WorldLII flag 275
National Wildlife Fed'n v Hanson 859 F2d 313 United States Court of Appeals, Fourth Circuit United States 14 Dec 1988 WorldLII flag 37
Technical and Miscellaneous Revenue Act of [1988] PL 100-647 United Kingdom circa 1988 Westlaw flag 11
United States v Dkg Appaloosas Inc 829 F2d 532; 9 Fed RServ3d 83; 56 USLW 2263 United States Court of Appeals, Fifth Circuit United States 29 Sep 1987 WorldLII flag 13
[1986] PL 99-509 [1986] PL 99-509 United Kingdom circa 1986 Westlaw flag 6
[1986] PL 99-514 [1986] PL 99-514 United Kingdom circa 1986 Westlaw flag 36
[1986] Sec 8002 [1986] SEC 8002 United States circa 1986 flag 1
[1986] Sec 1504 [1986] SEC 1504 United States circa 1986 flag 1
Grauvogel v Commissioner of Internal Revenue 768 F2d 1087; 56 AFTR2d 85-5747 United States Court of Appeals, Ninth Circuit United States 14 Aug 1985 WorldLII flag 7
[1982] Sec 6661 [1982] SEC 6661 United States circa 1982 flag 1
Singleton v Wulff 428 US 106; 49 L Ed 2d 826; 96 SCt 2868 United States Supreme Court United States 1 Jul 1976 WorldLII flag 1010
Harisiades v Shaughnessy 342 US 580; 96 L Ed 586; 72 SCt 512 United States Supreme Court United States 28 Apr 1952 WorldLII flag 275
Hormel v Helvering 312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037 United States Supreme Court United States 17 Mar 1941 WorldLII flag 539
Helvering v Mitchell 303 US 391; 82 L Ed 917; 58 SCt 630 United States Supreme Court United States 7 Mar 1938 WorldLII flag 231
Bankers Trust Co v Blodgett 260 US 647; 67 L Ed 439; 43 SCt 233 United States Supreme Court United States 22 Jan 1923 WorldLII flag 2
Johannessen v United States 225 US 227; 56 L Ed 1066; 32 SCt 613 United States Supreme Court United States 27 May 1912 WorldLII flag 43
Burgess v Salmon 97 US 381; 24 L Ed 1104 United States Supreme Court United States 1 Oct 1878 WorldLII flag 15
Calder v Bull 6 US 272; 2 L Ed 276; 3 Dall 386; 2 Cranch 272; 12 Wheat 303; 3 Dall 269 United States Supreme Court United States 1 Aug 1798 WorldLII flag 315
101-239 Sec 7721 101-239 SEC 7721 United States circa 1985 flag 6
Pallottini v Commissioner 90 Tax Cas 498 United Kingdom circa 1985 flag 3
7 Ot 381 7 Ot 381 United States circa 1985 flag 2
1 l Ed 648 1 L Ed 648 United States Supreme Court United States circa 1985 LexisNexis flag 143

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