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Karpa v Commissioner of Internal Revenue     8

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		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		3
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
Nealon v Stone	958 F2d 584	United States Court of Appeals, Fourth Circuit	United States	2 Mar 1992	WorldLII		24
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		6
Licari v Commissioner	946 F2d 690	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1991	WorldLII		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		9
Bailey v Commissioner of Internal Revenue	[1991] USCA6 630	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1991	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		7
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		9
Bailey v Commissioner of Internal Revenue	[1991] USCA6 630	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1991	WorldLII
Collins v Youngblood	497 US 37; 111 L Ed 2d 30; 110 SCt 2715	United States Supreme Court	United States	21 Jun 1990	WorldLII		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		275
Singleton v Wulff	428 US 106; 49 L Ed 2d 826; 96 SCt 2868	United States Supreme Court	United States	1 Jul 1976	WorldLII		1010
Harisiades v Shaughnessy	342 US 580; 96 L Ed 586; 72 SCt 512	United States Supreme Court	United States	28 Apr 1952	WorldLII		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		539
Helvering v Mitchell	303 US 391; 82 L Ed 917; 58 SCt 630	United States Supreme Court	United States	7 Mar 1938	WorldLII		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		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		43
Burgess v Salmon	97 US 381; 24 L Ed 1104	United States Supreme Court	United States	1 Oct 1878	WorldLII		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		315
1 l Ed 648	1 L Ed 648	United States Supreme Court	United States	circa 1991	LexisNexis		143
101-239 Sec 7721	101-239 SEC 7721		United States	circa 1991			6
[1986] PL 99-514	[1986] PL 99-514		United Kingdom	circa 1986	Westlaw		36
[1986] Sec 1504	[1986] SEC 1504		United States	circa 1986			1
Technical and Miscellaneous Revenue Act of	[1988] PL 100-647		United Kingdom	circa 1988	Westlaw		11
[1986] Sec 8002	[1986] SEC 8002		United States	circa 1986			1
[1986] PL 99-509	[1986] PL 99-509		United Kingdom	circa 1986	Westlaw		6
[1982] Sec 6661	[1982] SEC 6661		United States	circa 1982			1
Pallottini v Commissioner	90 Tax Cas 498		United Kingdom	circa 1991			3
7 Ot 381	7 Ot 381		United States	circa 1991			2