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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 |
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Ldl Research Development II Ltd v Commissioner of Internal Revenue |
124 F3d 1338; |
United States Court of Appeals, Tenth Circuit | United States | 8 Sep 1997 | WorldLII |
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Harris v Commissioner of Internal Revenue |
16 F3d 75; |
United States Court of Appeals, Fifth Circuit | United States | 10 Mar 1994 | WorldLII |
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Kantor v Commissioner of Internal Revenue |
998 F2d 1514; |
United States Court of Appeals, Ninth Circuit | United States | 20 Jul 1993 | WorldLII |
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United Fibertech Ltd v Commissioner of Internal Revenue |
976 F2d 445; |
United States Court of Appeals, Eighth Circuit | United States | 24 Sep 1992 | WorldLII |
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Smith v Commissioner of Internal Revenue |
937 F2d 1089; |
United States Court of Appeals, Sixth Circuit | United States | 27 Jun 1991 | WorldLII |
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Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
United Fibertech Ltd v Commissioner of Internal Revenue |
976 F2d 445; |
United States Court of Appeals, Eighth Circuit | United States | 24 Sep 1992 | WorldLII |
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Smith v Commissioner of Internal Revenue |
937 F2d 1089; |
United States Court of Appeals, Sixth Circuit | United States | 27 Jun 1991 | WorldLII |
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Spellman v Commissioner of Internal Revenue |
845 F2d 148; |
United States Court of Appeals, Seventh Circuit | United States | 21 Apr 1988 | WorldLII |
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Snow v Commissioner |
416 US 500; |
United States Supreme Court | United States | 13 May 1974 | WorldLII |
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Cleveland v Commissioner of Internal Revenue | 297 F2d 169 | United States Court of Appeals, Fourth Circuit | United States | 7 Dec 1961 | WorldLII |
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26 USC 174 | 26 USC 174 | United States Code | United States | circa 1991 | LII (Cornell) |
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