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26 USC 1012     9

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Albany Car Wheel Co v Commissioner of Internal Revenue	333 F2d 653	United States Court of Appeals, Second Circuit	United States	23 Jun 1964	WorldLII		2
Bryant v Commissioner of Internal Revenue	790 F2d 1463; 58 AFTR2d 86-5134	United States Court of Appeals, Ninth Circuit	United States	4 Jun 1986	WorldLII		7
Crane III v Commissioner of Internal Revenue	[1966] USCA1 185	United States Court of Appeals, First Circuit	United States	25 Nov 1966	WorldLII
Ec Muserlian v Commissioner of Internal Revenue	932 F2d 109; 67 AFTR2d 91-912	United States Court of Appeals, Second Circuit	United States	23 Apr 1991	WorldLII		2
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Estate Leavitt III III v Commissioner of Internal Revenue	875 F2d 420; 63 AFTR2d 89-1437	United States Court of Appeals, Fourth Circuit	United States	19 May 1989	WorldLII		11
Johnson v United States	435 F2d 1257	United States Court of Appeals, Fourth Circuit	United States	6 Jan 1971	WorldLII
Joseph Gann Inc v Commissioner of Internal Revenue	701 F2d 3	United States Court of Appeals, First Circuit	United States	1 Mar 1983	WorldLII
Southern Bancorporation Inc v United States	732 F2d 374	United States Court of Appeals, Fourth Circuit	United States	17 Apr 1984	WorldLII		1