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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
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
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
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	65 F3d 37; 76 AFTR2d 95-6532	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1995	WorldLII
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
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
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
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
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
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
Commissioner v Groetzinger	480 US 23; 94 L Ed 2d 25; 107 SCt 980	United States Supreme Court	United States	24 Feb 1987	WorldLII		32
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
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
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
Internal Revenue Code Lukens v Commissioner	945 F2d 92		United States	circa 1995	Westlaw		19
26 USC 162	26 USC 162	United States Code	United States	circa 1995	LII (Cornell)		156
26 USC 174	26 USC 174	United States Code	United States	circa 1995	LII (Cornell)		14