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Diamond v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Lewin v Commissioner of Internal Revenue	335 F3d 345	United States Court of Appeals, Fourth Circuit	United States	26 Mar 2003	WorldLII
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		4
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		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		9
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		1
Smith v Commissioner of Internal Revenue	937 F2d 1089; 68 AFTR2d 91-5076	United States Court of Appeals, Sixth Circuit	United States	27 Jun 1991	WorldLII		12

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Spellman v Commissioner of Internal Revenue	845 F2d 148; 61 AFTR2d 88-1162	United States Court of Appeals, Seventh Circuit	United States	21 Apr 1988	WorldLII		12
Snow v Commissioner	416 US 500; 94 SCt 1876; 40 L Ed 2d 336	United States Supreme Court	United States	13 May 1974	WorldLII		27
Cleveland v Commissioner of Internal Revenue	297 F2d 169	United States Court of Appeals, Fourth Circuit	United States	7 Dec 1961	WorldLII		8
Diamond v Commissioner	92 Tax Cas 423		United Kingdom	circa 1961			2
Green v Commissioner	83 Tax Cas 667		United Kingdom	circa 1961			9
26 USC 174	26 USC 174	United States Code	United States	circa 1961	LII (Cornell)		14