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Decker v Commissioner   flag  9

32 Tax Cas 326
Tax Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ballenger v United States 301 F2d 192 United States Court of Appeals, Fourth Circuit United States 25 Oct 1961 WorldLII flag 19
United States v Carey 289 F2d 531 United States Court of Appeals, Eighth Circuit United States 5 May 1961 WorldLII flag 12
Idol v Commissioner of Internal Revenue 319 F2d 647 United States Court of Appeals, Eighth Circuit United States 3 Jul 1963 WorldLII flag 10
Commissioner of Internal Revenue v A Decker I 286 F2d 427 United States Court of Appeals, Sixth Circuit United States 12 Dec 1960 WorldLII flag 5
Schalk Chemical Co v Commissioner of Internal Revenue 304 F2d 48 United States Court of Appeals, Ninth Circuit United States 7 Aug 1962 WorldLII flag 2
Apschnikat v United States 421 F2d 910 United States Court of Appeals, Sixth Circuit United States 11 Feb 1970 WorldLII flag 1
Schalk Chemical Co v Commissioner of Internal Revenue [1962] USCA9 170 United States Court of Appeals, Ninth Circuit United States 21 May 1962 WorldLII flag
Ballenger v United States [1962] USCA4 90 United States Court of Appeals, Fourth Circuit United States 19 Mar 1962 WorldLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?" [2005] JlATaxTA 21 Smith, David M Australia circa 2005 AustLII flag

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