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26 USC 213 5

United States Code

United States Code

United States

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Miller v Commissioner of Internal Revenue	733 F2d 399	United States Court of Appeals, Sixth Circuit	United States	2 May 1984	WorldLII		1
Ruch v Commissioner of Internal Revenue	718 F2d 719	United States Court of Appeals, Fifth Circuit	United States	31 Oct 1983	WorldLII
Borgmann v Commissioner of Internal Revenue	438 F2d 1211	United States Court of Appeals, Ninth Circuit	United States	24 Feb 1971	WorldLII		1
Kelly v Commissioner of Internal Revenue	440 F2d 307	United States Court of Appeals, Seventh Circuit	United States	18 Mar 1971	WorldLII		1
Commissioner of Internal Revenue v M L Bilder M L Bilder	289 F2d 291	United States Court of Appeals, Third Circuit	United States	7 Apr 1961	WorldLII		6

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