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Harris v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Chamberlain v Commissioner of Internal Revenue	66 F3d 729; 76 AFTR2d 95-6743	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1995	WorldLII		12
Estate of Moore v Commissioner of Internal Revenue	53 F3d 712; 63 USLW 2785; 75 AFTR2d 95-2362	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1995	WorldLII		7
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
Estate of Cervin v Commissioner Internal Revenue	111 F3d 1252; 79 AFTR2d 97-2487	United States Court of Appeals, Fifth Circuit	United States	9 May 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	65 F3d 37; 76 AFTR2d 95-6532	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1995	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
26 USC 174	26 USC 174	United States Code	United States		LII (Cornell)		14
Chamberlain v Commissioner of Internal Revenue	66 F3d 729; 76 AFTR2d 95-6743	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1995	WorldLII		12
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
Zink v United States	929 F2d 1015; 67 AFTR2d 91-906	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1991	WorldLII		12
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
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
Green v Commissioner	83 Tax Cas 667		United Kingdom	circa 1993			9
Estate of Moore v Commissioner of Internal Revenue	53 F3d 712; 63 USLW 2785; 75 AFTR2d 95-2362	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1995	WorldLII		7
Diamond v Commissioner of Internal Revenue	930 F2d 372; 67 AFTR2d 91-804	United States Court of Appeals, Fourth Circuit	United States	6 May 1991	WorldLII		6
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
Estate of Cervin v Commissioner Internal Revenue	111 F3d 1252; 79 AFTR2d 97-2487	United States Court of Appeals, Fifth Circuit	United States	9 May 1997	WorldLII		4
S & H, Inc v Commissioner	78 Tax Cas 234		United Kingdom	circa 1997			2
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	65 F3d 37; 76 AFTR2d 95-6532	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1995	WorldLII