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Robertson v United States     40

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Lyons and Secretary, Department of Family and Community Services	[2007] AATA 1095; 94 ALD 450	Administrative Appeals Tribunal	Australia	2 Mar 2007	AustLII		11
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxation v Stone	[2004] HCATrans 368	High Court of Australia	Australia - Commonwealth	29 Sep 2004	AustLII
Lawson Klopper and Janet Elizabeth Klopper and Deputy Commissioner of Taxation	[1996] AATA 18	Administrative Appeals Tribunal	Australia	25 Jan 1996	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
United States v Harris	942 F2d 1125; 68 AFTR2d 91-5482	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1991	WorldLII		18
Graham v Commissioner of Internal Revenue	822 F2d 844; 56 USLW 2064; 60 AFTR2d 87-5294	United States Court of Appeals, Ninth Circuit	United States	17 Jul 1987	WorldLII		27
United States v Scott	660 F2d 1145	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1982	WorldLII		19
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII		58
Evangelista v Commissioner of Internal Revenue	629 F2d 1218	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1980	WorldLII		1
Putoma Corporation v Commissioner of Internal Revenue	601 F2d 734	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1979	WorldLII		8
Olk v United States	536 F2d 876	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1976	WorldLII		10
Hayutin v Commissioner	508 F2d 462	United States Court of Appeals, Tenth Circuit	United States	17 Jan 1975	WorldLII		7
Raybestos-Manhattan Inc v J Rowland Raybestos-Manhattan Inc	460 F2d 697; 174 USPQ 137	United States Court of Appeals, Fourth Circuit	United States	25 May 1972	WorldLII
Harper v United States	454 F2d 222	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1971	WorldLII		2
Crosby Valve Gage Co v Commissioner of Internal Revenue	380 F2d 146	United States Court of Appeals, First Circuit	United States	21 Jun 1967	WorldLII		7
Mueller v Commissioner of Internal Revenue	338 F2d 1015	United States Court of Appeals, First Circuit	United States	2 Dec 1964	WorldLII		1
Mueller v Commissioner of Internal Revenue	[1964] USCA1 124	United States Court of Appeals, First Circuit	United States	16 Nov 1964	WorldLII
Breen v Commissioner of Internal Revenue	328 F2d 58	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1964	WorldLII		4
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue	309 F2d 373	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1962	WorldLII		24
Simmons v United States	308 F2d 160	United States Court of Appeals, Fourth Circuit	United States	28 Aug 1962	WorldLII		5
Simmons v United States	[1962] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1962	WorldLII
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Ostheimer v United States	[1959] USCA3 109	United States Court of Appeals, Third Circuit	United States	31 Mar 1959	WorldLII
Ostheimer v United States	[1958] USCA3 439	United States Court of Appeals, Third Circuit	United States	6 Nov 1958	WorldLII		1
Teleservice Co of Wyoming Valley v Commissioner of Internal Revenue	[1958] USCA3 302	United States Court of Appeals, Third Circuit	United States	16 Jun 1958	WorldLII
United States v Woodall	255 F2d 370; 79 SCt 40; 3 L Ed 2d 64	United States Court of Appeals, Tenth Circuit	United States	6 May 1958	WorldLII		15
Teleservice Co of Wyoming Valley v Commissioner of Internal Revenue	254 F2d 105	United States Court of Appeals, Third Circuit	United States	8 Nov 1957	WorldLII		14
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
Samish v United States	223 F2d 358	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1955	WorldLII		23
Samish v United States	[1955] USCA9 252	United States Court of Appeals, Ninth Circuit	United States	20 May 1955	WorldLII
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Webber v Commissioner or Internal Revenue F Webber	219 F2d 834	United States Court of Appeals, Tenth Circuit	United States	9 Feb 1955	WorldLII		2
Glenn v W Bates	217 F2d 535	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1954	WorldLII
Commissioner of Internal Revenue v Linde	213 F2d 1	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1954	WorldLII		17
Commissioner of Internal Revenue v Linde	[1954] USCA9 116	United States Court of Appeals, Ninth Circuit	United States	4 May 1954	WorldLII
Commissioner of Internal Revenue v Glenshaw Glass Co	[1954] USCA3 141	United States Court of Appeals, Third Circuit	United States	26 Apr 1954	WorldLII		1
Commissioner of Internal Revenue v Glenshaw Glass Co	211 F2d 928	United States Court of Appeals, Third Circuit	United States	23 Dec 1953	WorldLII		11
United States v Amirikian	197 F2d 442	United States Court of Appeals, Fourth Circuit	United States	16 Jun 1952	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Robertson	190 F2d 680	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1951	WorldLII		6
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
342 US 896; 72 SCt 231	342 US 896; 72 SCt 231	United States Supreme Court	United States	circa 1929	Westlaw		19
McDermott v Commissioner	150 F2d 585; 80 USApp DC 176		United States		Westlaw		5
Williams v United States	114 Ct Cl 1; 84 FSupp 362		United States				2
93 FSupp 660	93 FSupp 660		United States		Westlaw		1