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Upham v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Arevalo v Commissioner of Internal Revenue	469 F3d 436	United States Court of Appeals, Fifth Circuit	United States	7 Nov 2006	WorldLII
Segal v Commissioner of Internal Revenue	41 F3d 1144; 75 AFTR2d 95-310	United States Court of Appeals, Seventh Circuit	United States	27 Dec 1994	WorldLII		3
Crooks v Commissioner of Internal Revenue	453 F3d 653	United States Court of Appeals, Sixth Circuit	United States	25 May 2006	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bailey v Commissioner of Internal Revenue	912 F2d 44; 66 AFTR2d 90-5473	United States Court of Appeals, Second Circuit	United States	21 Aug 1990	WorldLII		6
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Segal v Commissioner of Internal Revenue	41 F3d 1144; 75 AFTR2d 95-310	United States Court of Appeals, Seventh Circuit	United States	27 Dec 1994	WorldLII		3
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Crooks v Commissioner of Internal Revenue	453 F3d 653	United States Court of Appeals, Sixth Circuit	United States	25 May 2006	WorldLII		1
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
493 US 824	493 US 824; 107 L Ed 2d 50; 110 SCt 84	United States Supreme Court	United States	circa 1939	Westlaw		12
Houchins v Commissioner	79 Tax Cas 570		United Kingdom	circa 1939			5
[1276] Bail 912	[1276] Bail 912		United States - South Carolina	circa 1276			1
Tolwinsky v Commissioner	86 Tax Cas 1009		United Kingdom				7
Law v Commissioner	86 Tax Cas 1065		United Kingdom				3
Estate of Baron v Commissioner	83 Tax Cas 542		United Kingdom				4