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Higgins v Commissioner     7

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
City Bank Farmers Trust Co v Helvering	313 US 121; 85 L Ed 1227; 61 SCt 896	United States Supreme Court	United States	28 Apr 1941	WorldLII		11
Estate of Cull v Commissioner of Internal Revenue	746 F2d 1148	United States Court of Appeals, Sixth Circuit	United States	23 Oct 1984	WorldLII		3
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII		7
Gilford v Commissioner of Internal Revenue	201 F2d 735	United States Court of Appeals, Second Circuit	United States	14 Jan 1953	WorldLII		8
Gilford v Commissioner of Internal Revenue	[1953] USCA2 64	United States Court of Appeals, Second Circuit	United States	5 Feb 1953	WorldLII
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Moller v United States	721 F2d 810	United States Court of Appeals, Federal Circuit	United States	18 Nov 1983	WorldLII		3