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26 USC 23     30

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Andrews v Commissioner of Internal Revenue	931 F2d 132; 67 AFTR2d 91-881	United States Court of Appeals, First Circuit	United States	24 Apr 1991	WorldLII		1
Arcadia Savings and Loan Association v Commissioner of Internal Revenue	300 F2d 247	United States Court of Appeals, Ninth Circuit	United States	13 Mar 1962	WorldLII		12
Chicago and Western Indiana Railroad Co v Commissioner of Internal Revenue	303 F2d 796	United States Court of Appeals, Seventh Circuit	United States	30 Jul 1962	WorldLII		2
Collins United States v J Collins	26 F3d 116; 74 AFTR2d 94-5336	United States Court of Appeals, Eleventh Circuit	United States	20 Jul 1994	WorldLII
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
Denise Coal Co v Commissioner of Internal Revenue	271 F2d 930	United States Court of Appeals, Third Circuit	United States	18 Nov 1959	WorldLII		12
Dixie Machine Welding Metal Works Inc v United States	315 F2d 439	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1963	WorldLII		4
Ernest Brown v Commissioner of Internal Revenue	258 F2d 829	United States Court of Appeals, Second Circuit	United States	11 Jul 1958	WorldLII		2
Faber v Commissioner of Internal Revenue	264 F2d 127	United States Court of Appeals, Third Circuit	United States	3 Mar 1959	WorldLII		1
Foster Co v United States	248 F2d 389	United States Court of Appeals, Third Circuit	United States	30 Sep 1957	WorldLII
Goelet U/w v United States	266 F2d 881	United States Court of Appeals, Second Circuit	United States	5 May 1959	WorldLII		3
Hammonton Investment and Mortgage Co v Commissioner of Internal Revenue	[1960] USCA3 400	United States Court of Appeals, Third Circuit	United States	16 Dec 1960	WorldLII
Hansen v Commissioner of Internal Revenue	[1958] USCA9 401	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1958	WorldLII
Hawaiian Trust Co Ltd v United States	291 F2d 761	United States Court of Appeals, Ninth Circuit	United States	25 May 1961	WorldLII		16
Holtz v Commissioner of Internal Revenue	256 F2d 865	United States Court of Appeals, Ninth Circuit	United States	12 Jun 1958	WorldLII		9
Juilliard Co v W Johnson	[1958] USCA2 502	United States Court of Appeals, Second Circuit	United States	29 Sep 1958	WorldLII
Klamath Medical Service Bureau v Commissioner of Internal Revenue	[1959] USCA9 34	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1959	WorldLII
Lacy v United States	207 F2d 352	United States Court of Appeals, Seventh Circuit	United States	15 Oct 1953	WorldLII		5
McDowell v A Ribicoff	[1961] USCA3 223	United States Court of Appeals, Third Circuit	United States	16 Jun 1961	WorldLII		3
Millinery Center Building Corporation v Commissioner of Internal Revenue	[1955] USCA2 227	United States Court of Appeals, Second Circuit	United States	14 Apr 1955	WorldLII
Parsons v R Smith H Parsons	[1958] USCA3 263	United States Court of Appeals, Third Circuit	United States	29 May 1958	WorldLII		1
Riddell v California Portland Cement Co California Portland Cement Co	297 F2d 345	United States Court of Appeals, Ninth Circuit	United States	2 Jan 1962	WorldLII		15
Roberts Dairy Co v Commissioner of Internal Revenue	195 F2d 948	United States Court of Appeals, Eighth Circuit	United States	7 May 1952	WorldLII		10
Royer's Inc v United States	265 F2d 615	United States Court of Appeals, Third Circuit	United States	7 Apr 1959	WorldLII
Rubin v United States	304 F2d 766	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1962	WorldLII		16
Sachs v Commissioner of Internal Revenue	208 F2d 313	United States Court of Appeals, Third Circuit	United States	17 Nov 1953	WorldLII		8
United States v B Donoho	(1960) 275 F2d 489	United States Court of Appeals, Eighth Circuit	United States	7 Mar 1960	WorldLII		3
United States v Simon	281 F2d 520	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1960	WorldLII		2
Weinmann v United States	[1960] USCA2 332	United States Court of Appeals, Second Circuit	United States	9 May 1960	WorldLII
William M Bailey Co, Petitioner v Commissioner of Internal Revenue, Respondent	[1951] USCA3 261	United States Court of Appeals, Third Circuit	United States	28 Nov 1951	WorldLII