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26 USC 385     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
Hardman v United States	827 F2d 1409; 60 AFTR2d 87-5651	United States Court of Appeals, Ninth Circuit	United States	18 Sep 1987	WorldLII
Selfe v United States	778 F2d 769; 57 AFTR2d 86-464	United States Court of Appeals, Eleventh Circuit	United States	23 Dec 1985	WorldLII		9
Bauer v Commissioner of Internal Revenue	748 F2d 1365; 55 AFTR2d 85-433	United States Court of Appeals, Ninth Circuit	United States	4 Jan 1985	WorldLII		6
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
Amory Cotton Oil Co v United States	468 F2d 1046	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1972	WorldLII		3
Farmers Union Central Exchange Inc v Federal Energy Regulatory Commission	734 F2d 1486; 59 PUR4th 1; 236 USApp DC 203	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	26 Jun 1984	WorldLII		40