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Bergersen v Commissioner of Internal Revenue   flag  3

109 F3d 56; 79 AFTR2d 97-1530
United States Court of Appeals, First Circuit
United States
21st March, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Niehoff v L Maynard Lp J 299 F3d 41 United States Court of Appeals, First Circuit United States 9 Aug 2002 WorldLII flag 1
ARNOLD W VINICK, Plaintiff, Appellant, v UNITED STATES, Defendant, Appellee 205 F3d 1 United States Court of Appeals, First Circuit United States 8 Mar 2000 WorldLII flag 7
Bobby E Welch and Kathleen Newman, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 204 F3d 1228 United States Court of Appeals, Ninth Circuit United States 1 Mar 2000 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Johnson v Watts Regulator Co 63 F3d 1129 United States Court of Appeals, First Circuit United States 23 Aug 1995 WorldLII flag 26
Crowley v Commissioner of Internal Revenue 962 F2d 1077; 69 AFTR2d 92-1196; 60 USLW 2748 United States Court of Appeals, First Circuit United States 28 Apr 1992 WorldLII flag 7
Jones v Commissioner of Internal Revenue 927 F2d 849; 67 AFTR2d 91-795 United States Court of Appeals, Fifth Circuit United States 2 Apr 1991 WorldLII flag 2
Cir 1991); Friedman v Commissioner 37 Tax Cas 539 United Kingdom circa 1991 flag 2
Manzoli v Commissioner of Internal Revenue 904 F2d 101; 66 AFTR2d 90-5030 United States Court of Appeals, First Circuit United States 22 May 1990 WorldLII flag 15
United States v McConney 728 F2d 1195 United States Court of Appeals, Ninth Circuit United States 15 Jun 1982 WorldLII flag 978
Commissioner v National Alfalfa Dehydrating & Milling Co 417 US 134; 94 SCt 2129; 40 L Ed 2d 717 United States Supreme Court United States 28 May 1974 WorldLII flag 65
Sochurek v Commissioner of Internal Revenue 300 F2d 34 United States Court of Appeals, Seventh Circuit United States 1 Mar 1962 WorldLII flag 5
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
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 flag 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 flag 272
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 flag 439
cert denied 469 US 824; 105 SCt 101; 83 L Ed 2d 46; 83 L Ed 46 United States Supreme Court United States circa 1945 Westlaw flag 881

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