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Scoggins v Commissioner Internal Revenue Service     2

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Allen v Commissioner	925 F2d 348; 67 AFTR2d 91-543	United States Court of Appeals, Ninth Circuit	United States	6 Feb 1991	WorldLII		17
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
26 USC 7482	26 USC 7482	United States Code	United States	circa 1993	LII (Cornell)		240
26 USC 6661	26 USC 6661	United States Code	United States	circa 1993	LII (Cornell)		23
26 USC 174	26 USC 174	United States Code	United States		LII (Cornell)		14