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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
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
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
Lewin v Commissioner of Internal Revenue	335 F3d 345	United States Court of Appeals, Fourth Circuit	United States	26 Mar 2003	WorldLII
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
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

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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
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
26 USC 174	26 USC 174	United States Code	United States	circa 1988	LII (Cornell)		14