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26 USC 337; [1954] Sec 337     18

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Schwartz Rojas v Commissioner of Internal Revenue	901 F2d 810; 65 AFTR2d 90-1036	United States Court of Appeals, Ninth Circuit	United States	26 Apr 1990	WorldLII		3
Drayton v United States	801 F2d 117; 55 USLW 2189; 58 AFTR2d 86-5758	United States Court of Appeals, Third Circuit	United States	7 Oct 1986	WorldLII
Peterson v United States	723 F2d 43	United States Court of Appeals, Eighth Circuit	United States	15 Dec 1983	WorldLII		1
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States	485 F2d 110	United States Court of Appeals, Sixth Circuit	United States	27 Sep 1973	WorldLII		4
Buckeye Union Casualty Co v Commissioner of Internal Revenue	448 F2d 228	United States Court of Appeals, Sixth Circuit	United States	20 Sep 1971	WorldLII		2
Nos 18731-18733	[1971] USCA3 96	United States Court of Appeals, Third Circuit	United States	10 Feb 1971	WorldLII
Inc v Commissioner of Internal Revenue	427 F2d 661	United States Court of Appeals, Second Circuit	United States	28 May 1970	WorldLII
Likins-Foster Honolulu Corporation v Commissioner of Internal Revenue	417 F2d 285	United States Court of Appeals, Tenth Circuit	United States	16 Oct 1969	WorldLII		3
Ray v United States	409 F2d 1322	United States Court of Appeals, Sixth Circuit	United States	14 Apr 1969	WorldLII
United States v Morton	387 F2d 441	United States Court of Appeals, Eighth Circuit	United States	3 Jan 1968	WorldLII		12
McFarland v S Gregory N v	[1967] USCA2 137	United States Court of Appeals, Second Circuit	United States	24 Feb 1967	WorldLII		1
Commissioner of Internal Revenue v H Berghash	361 F2d 257	United States Court of Appeals, Second Circuit	United States	1 Jun 1966	WorldLII		8
Dwight v United States	328 F2d 973	United States Court of Appeals, Second Circuit	United States	9 Mar 1964	WorldLII		7
Wood Harmon Corporation v United States	[1963] USCA2 12	United States Court of Appeals, Second Circuit	United States	7 Jan 1963	WorldLII		5
Family Record Plan Incorporated v Commissioner of Internal Revenue	309 F2d 208	United States Court of Appeals, Ninth Circuit	United States	29 Nov 1962	WorldLII		4
Hawaiian Trust Co Ltd v United States	291 F2d 761	United States Court of Appeals, Ninth Circuit	United States	25 May 1961	WorldLII		16
West Seattle National Bank of Seattle v Commissioner of Internal Revenue	288 F2d 47	United States Court of Appeals, Ninth Circuit	United States	27 Feb 1961	WorldLII		17