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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
American Terrazzo Strip Co v CIR	56 Tax Cas 961		United Kingdom	circa 1965			4
Hofstetter v Commissioner	98 Tax Cas 695		United Kingdom	circa 1965			1
Altama Delta Corporation v Commissioner	104 Tax Cas 424		United Kingdom				1
Bausch & Lomb, Inc v Commissioner	92 Tax Cas 525		United Kingdom				5
Sundstrand Corporation v Commissioner	96 Tax Cas 226		United Kingdom				3
Seagate Tech , Inc v Commissioner	102 Tax Cas 149		United Kingdom				2
Achiro v Commissioner	77 Tax Cas 881		United Kingdom				6