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Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lapham Foundation Inc v Commissioner of Internal Revenue	389 F3d 606	United States Court of Appeals, Sixth Circuit	United States	18 Nov 2004	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hoover v Commissioner of Internal Revenue	102 F3d 842; 65 USLW 2437; 78 AFTR2d 96-7589	United States Court of Appeals, Sixth Circuit	United States	18 Dec 1996	WorldLII		5
Sacks v Commissioner of Internal Revenue	82 F3d 918; 77 AFTR2d 96-2086	United States Court of Appeals, Ninth Circuit	United States	6 May 1996	WorldLII		3
Conti v Commissioner of Internal Revenue	39 F3d 658; 74 AFTR2d 94-6867	United States Court of Appeals, Sixth Circuit	United States	9 Nov 1994	WorldLII		10
Pasternak v Commissioner of Internal Revenue	990 F2d 893; 71 AFTR2d 93-1469	United States Court of Appeals, Sixth Circuit	United States	7 Jun 1993	WorldLII		8
Leuhsler v Commissioner	963 F2d 907; 69 AFTR2d 92-1289	United States Court of Appeals, Sixth Circuit	United States	11 May 1992	WorldLII		14
Eli Lilly Co v Commissioner of Internal Revenue	856 F2d 855; 62 AFTR2d 88-5569	United States Court of Appeals, Seventh Circuit	United States	27 Oct 1988	WorldLII		15
Standard Office Building Corporation v United States	819 F2d 1371; 59 AFTR2d 87-1170	United States Court of Appeals, Seventh Circuit	United States	19 May 1987	WorldLII		12
Lufkin Foundry and Machine Co v Commissioner of Internal Revenue	468 F2d 805	United States Court of Appeals, Fifth Circuit	United States	3 Nov 1972	WorldLII		6
Commissioner v First Security Bank of Utah, N A	405 US 394; 31 L Ed 2d 318; 92 SCt 1085	United States Supreme Court	United States	21 Mar 1972	WorldLII		33
Spicer Theatre Inc v Commissioner of Internal Revenue	346 F2d 704	United States Court of Appeals, Sixth Circuit	United States	8 Jun 1965	WorldLII		11
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
Altama Delta Corporation v Commissioner	104 Tax Cas 424		United Kingdom				1
Seagate Tech , Inc v Commissioner	102 Tax Cas 149		United Kingdom				2
Hofstetter v Commissioner	98 Tax Cas 695		United Kingdom				1
Sundstrand Corporation v Commissioner	96 Tax Cas 226		United Kingdom				3
Bausch & Lomb, Inc v Commissioner	92 Tax Cas 525		United Kingdom				5
Achiro v Commissioner	77 Tax Cas 881		United Kingdom				6
American Terrazzo Strip Co v CIR	56 Tax Cas 961		United Kingdom				4