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26 USC 162     156

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Boise Cascade Corporation v United States	329 F3d 751	United States Court of Appeals, Ninth Circuit	United States	20 May 2003	WorldLII		2
FLORIDA PROGRESS CORPORATION, Plaintiff-Appellant-Cross Appellee, v UNITED STATES of America, Defendant-Appellee-Cross-Appellant	264 F3d 1313	United States Court of Appeals, Eleventh Circuit	United States	10 Sep 2001	WorldLII
American Society of Association Executives, Appellant v United States of America, Appellee	195 F3d 47	United States Court of Appeals, District of Columbia Circuit	United States	9 Nov 1999	WorldLII
Mitchell v Commissioner of Internal Revenue	73 F3d 628; 77 AFTR2d 96-401	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1996	WorldLII		1
Black Hills Corporation v Commissioner of Internal Revenue	73 F3d 799; 77 AFTR2d 96-363	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1996	WorldLII		6
United States v Foley	73 F3d 484; 77 AFTR2d 96-389	United States Court of Appeals, Second Circuit	United States	4 Jan 1996	WorldLII		19
Malone Hyde Inc v Commissioner of Internal Revenue	62 F3d 835; 76 AFTR2d 95-5952	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1995	WorldLII		1
Cabintaxi Corporation v Commissioner of Internal Revenue	63 F3d 614; 76 AFTR2d 95-5960	United States Court of Appeals, Seventh Circuit	United States	17 Aug 1995	WorldLII		3
Overhauser v United States	45 F3d 1085; 75 AFTR2d 95-643	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1995	WorldLII		5
United States v E Cseplo	42 F3d 360; 74 AFTR2d 94-7389	United States Court of Appeals, Sixth Circuit	United States	13 Dec 1994	WorldLII		6
Putnam v United States	32 F3d 911; 74 AFTR2d 94-6344	United States Court of Appeals, Fifth Circuit	United States	8 Sep 1994	WorldLII		2
Wellons v Commissioner of Internal Revenue	31 F3d 569; 74 AFTR2d 94-5615	United States Court of Appeals, Seventh Circuit	United States	4 Aug 1994	WorldLII
Varied Investments Inc v United States	31 F3d 651; 74 AFTR2d 94-5490	United States Court of Appeals, Eighth Circuit	United States	2 Aug 1994	WorldLII		1
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
Ferguson II v Commissioner of Internal Revenue	29 F3d 98; 74 AFTR2d 94-5371	United States Court of Appeals, Second Circuit	United States	13 Jul 1994	WorldLII		3
Harris v Commissioner of Internal Revenue	16 F3d 75; 73 AFTR2d 94-1356	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1994	WorldLII		6
Design v K-Mart Apparel Corporation	13 F3d 559; 29 USPQ2d 1356	United States Court of Appeals, Second Circuit	United States	5 Jan 1994	WorldLII		8
Berryhill v E Shalala	[1993] USCA6 1505	United States Court of Appeals, Sixth Circuit	United States	16 Sep 1993	WorldLII
Gaskell v Harvard Cooperative Society Gaskell	3 F3d 495; 62 USLW 2162	United States Court of Appeals, First Circuit	United States	25 Aug 1993	WorldLII		16
Cerny v Commissioner of Internal Revenue	[1993] USCA9 2114	United States Court of Appeals, Ninth Circuit	United States	7 Jul 1993	WorldLII
Martens v Commissioner of Internal Revenue	[1991] USCA4 1366	United States Court of Appeals, Fourth Circuit	United States	11 Jul 1991	WorldLII
Soliman v Commissioner of Internal Revenue	935 F2d 52; 290 USApp DC 166; 59 USLW 2770; 67 AFTR2d 91-1112	United States Court of Appeals, Fourth Circuit	United States - District of Columbia	5 Jun 1991	WorldLII
Vorsheck v Commissioner of Internal Revenue	933 F2d 757; 67 AFTR2d 91-1023	United States Court of Appeals, Ninth Circuit	United States	16 May 1991	WorldLII		4
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
Agro Science Co v Commissioner of Internal Revenue	934 F2d 573; 67 AFTR2d 91-700	United States Court of Appeals, Fifth Circuit	United States	25 Mar 1991	WorldLII		5
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Apperson v Commissioner of Internal Revenue	[1990] USCA7 579	United States Court of Appeals, Seventh Circuit	United States	9 Jul 1990	WorldLII
Stephens v Commissioner of Internal Revenue	905 F2d 667; 59 USLW 2008; 66 AFTR2d 90-5147; 112 ALRFed 771	United States Court of Appeals, Second Circuit	United States	11 Jun 1990	WorldLII		4
Peck v Commissioner of Internal Revenue	904 F2d 525; 66 AFTR2d 90-5037	United States Court of Appeals, Ninth Circuit	United States	5 Jun 1990	WorldLII		6
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
Danville Plywood Corporation v United States	899 F2d 3; 65 AFTR2d 90-982	United States Court of Appeals, Federal Circuit	United States	21 Mar 1990	WorldLII		4
Ha True III v United States	894 F2d 1197; 58 USLW 2488; 65 AFTR2d 90-547	United States Court of Appeals, Tenth Circuit	United States	29 Jan 1990	WorldLII		2
Oakley v City of Longmont	890 F2d 1128	United States Court of Appeals, Tenth Circuit	United States	8 Dec 1989	WorldLII		9
Hayden v Commissioner of Internal Revenue	889 F2d 1548; 65 AFTR2d 90-343	United States Court of Appeals, Sixth Circuit	United States	22 Nov 1989	WorldLII		5
Burnham Corporation v Commissioner of Internal Revenue	878 F2d 86; 65 AFTR2d 90-684	United States Court of Appeals, Second Circuit	United States	27 Jun 1989	WorldLII
Pollei v Commissioner of Internal Revenue	878 F2d 1458; 279 USApp DC 1; 58 USLW 2023; 64 AFTR2d 89-5002	United States Court of Appeals, Tenth Circuit	United States - District of Columbia	13 Jun 1989	WorldLII		12
Swartz v Commissioner of Internal Revenue	876 F2d 657; 64 AFTR2d 89-5001	United States Court of Appeals, Eighth Circuit	United States	2 Jun 1989	WorldLII		3
Yeates v Commissioner of Internal Revenue	873 F2d 1159; 63 AFTR2d 89-1335	United States Court of Appeals, Eighth Circuit	United States	5 May 1989	WorldLII		1
Kisicki v Commissioner of Internal Revenue	[1989] USCA6 769	United States Court of Appeals, Sixth Circuit	United States	19 Apr 1989	WorldLII
Brown v United States	868 F2d 859; 63 AFTR2d 89-779	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1989	WorldLII
Remuzzi v Commissioner of Internal Revenue	[1989] USCA4 98	United States Court of Appeals, Fourth Circuit	United States	17 Jan 1989	WorldLII
McManus III v Internal Revenue Service	[1988] USCA4 2100	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1988	WorldLII
Heitzman v Commissioner of Internal Revenue	859 F2d 783; 62 AFTR2d 88-5824	United States Court of Appeals, Ninth Circuit	United States	18 Oct 1988	WorldLII		1
Carroll v Commissioner of Internal Revenue	[1988] USCA6 1643	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1988	WorldLII
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
Moss v Commissioner of Internal Revenue	831 F2d 833; 56 USLW 2275; 60 AFTR2d 87-5910	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1987	WorldLII		9
Nickell v Commissioner of Internal Revenue	831 F2d 1265; 56 USLW 2276; 60 AFTR2d 87-5873	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1987	WorldLII		2
Blevins v Waverly Press Inc	829 F2d 1119		United States	16 Sep 1987	WorldLII
Amp Incorporated v United States	820 F2d 612; 60 AFTR2d 87-5143; 56 USLW 2055	United States Court of Appeals, Third Circuit	United States	4 Jun 1987	WorldLII		2
Bowles v United States	820 F2d 647; 60 AFTR2d 87-5135	United States Court of Appeals, Fourth Circuit	United States	3 Jun 1987	WorldLII		1
Campbell v United States	813 F2d 694; 59 AFTR2d 87-917	United States Court of Appeals, Fifth Circuit	United States	29 May 1987	WorldLII		1
Walraven v Commissioner of Internal Revenue	815 F2d 1246; 59 AFTR2d 87-1011	United States Court of Appeals, Eighth Circuit	United States	15 Apr 1987	WorldLII		3
Ab Long v United States	[1987] USCAFED 202	United States Court of Appeals, Federal Circuit	United States	9 Apr 1987	WorldLII
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Saunooke v United States	806 F2d 1053; 58 AFTR2d 86-6313	United States Court of Appeals, Federal Circuit	United States	5 Dec 1986	WorldLII		1
Patton v Commissioner of Internal Revenue	799 F2d 166; 58 AFTR2d 86-5709	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1986	WorldLII		3
Brook Inc v Commissioner of Internal Revenue	799 F2d 833; 55 USLW 2134; 58 AFTR2d 86-5628	United States Court of Appeals, Second Circuit	United States	21 Aug 1986	WorldLII		10
Johnsen v Commissioner of Internal Revenue	794 F2d 1157; 55 USLW 2048; 58 AFTR2d 86-5396	United States Court of Appeals, Sixth Circuit	United States	11 Jul 1986	WorldLII		7
Nelson v Commissioner of Internal Revenue	793 F2d 179; 58 AFTR2d 86-5117	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1986	WorldLII		1
Dillon v United States	792 F2d 849; 58 AFTR2d 86-5226	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1986	WorldLII		6
Orvis v Commissioner of Internal Revenue	788 F2d 1406; 57 AFTR2d 86-1356	United States Court of Appeals, Ninth Circuit	United States	1 May 1986	WorldLII		5
Hymel v Commissioner of Internal Revenue	794 F2d 939; 58 AFTR2d 86-5291	United States Court of Appeals, Fifth Circuit	United States	4 Apr 1986	WorldLII		2
Brinley v Commissioner of Internal Revenue	782 F2d 1326; 54 USLW 2465; 57 AFTR2d 86-857; 88 ALRFed 373	United States Court of Appeals, Fifth Circuit	United States	20 Feb 1986	WorldLII		3
Brown v United States	782 F2d 559; 57 AFTR2d 86-620	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1986	WorldLII		5
Meiers v Commissioner of Internal Revenue	[1986] USCA7 57	United States Court of Appeals, Seventh Circuit	United States	23 Jan 1986	WorldLII
Aboussie v United States	779 F2d 424; 57 AFTR2d 86-383	United States Court of Appeals, Eighth Circuit	United States	9 Dec 1985	WorldLII		7
Carbine v Commissioner of Internal Revenue	777 F2d 662; 57 AFTR2d 86-406	United States Court of Appeals, Eleventh Circuit	United States	6 Dec 1985	WorldLII		1
Ellwein v United States M Ellwein	778 F2d 506; 57 AFTR2d 86-389	United States Court of Appeals, Eighth Circuit	United States	5 Dec 1985	WorldLII		3
California Hospital Association v W Henning	770 F2d 856	United States Court of Appeals, Ninth Circuit	United States	6 Sep 1985	WorldLII		13
Groetzinger v Commissioner of Internal Revenue	771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1985	WorldLII		6
Zell II v Commissioner of Internal Revenue	763 F2d 1139; 56 AFTR2d 85-5128	United States Court of Appeals, Tenth Circuit	United States	24 May 1985	WorldLII		13
Perfetti v Commissioner of Internal Revenue	762 F2d 638; 56 AFTR2d 85-5039	United States Court of Appeals, Eighth Circuit	United States	16 May 1985	WorldLII		3
United States v Southland Corporation	760 F2d 1366; 55 AFTR2d 85-1385	United States Court of Appeals, Second Circuit	United States	23 Apr 1985	WorldLII		29
Car-Ron Asphalt Paving Co Inc v Commissioner of Internal Revenue	758 F2d 1132; 55 AFTR2d 85-1258	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1985	WorldLII		1
Deamer v Commissioner of Internal Revenue	752 F2d 337; 55 AFTR2d 85-624	United States Court of Appeals, Eighth Circuit	United States	14 Jan 1985	WorldLII		5
Weissman v Commissioner of Internal Revenue	751 F2d 512; 53 USLW 2352; 55 AFTR2d 85-539; 83 ALRFed 677	United States Court of Appeals, Second Circuit	United States	20 Dec 1984	WorldLII		6
Baker v United States	748 F2d 1465; 55 AFTR2d 85-509	United States Court of Appeals, Eleventh Circuit	United States	3 Dec 1984	WorldLII		4
Dahood v United States	747 F2d 46	United States Court of Appeals, First Circuit	United States	1 Nov 1984	WorldLII		2
United States v Missouri Valley Construction Co	741 F2d 1542	United States Court of Appeals, Eighth Circuit	United States	22 Aug 1984	WorldLII		18
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
Harmon City Inc v United States	733 F2d 1381	United States Court of Appeals, Tenth Circuit	United States	4 May 1984	WorldLII		4
Holman v United States	728 F2d 462	United States Court of Appeals, Tenth Circuit	United States	29 Feb 1984	WorldLII		4
Sun Towers, Inc v Heckler	725 F2d 315	United States Court of Appeals, Fifth Circuit	United States	21 Feb 1984	WorldLII		14
Meridian Wood Prods Co v United States	725 F2d 1183	United States Court of Appeals, Ninth Circuit	United States	13 Feb 1984	WorldLII		13
Keller v Commissioner of Internal Revenue	725 F2d 1173	United States Court of Appeals, Eighth Circuit	United States	1 Feb 1984	WorldLII		3
Hv May v Commissioner of Internal Revenue	723 F2d 1434	United States Court of Appeals, Ninth Circuit	United States	20 Jan 1984	WorldLII
Elliotts, Inc v Commissioner	716 F2d 1241	United States Court of Appeals, Ninth Circuit	United States	26 Sep 1983	WorldLII		17
Milbrew Inc v Commissioner of Internal Revenue	710 F2d 1302	United States Court of Appeals, Seventh Circuit	United States	12 Jul 1983	WorldLII		10
Mason and Dixon Lines Incorporated v United States	708 F2d 1043	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1983	WorldLII		4
Rz Green v Commissioner of Internal Revenue	707 F2d 404	United States Court of Appeals, Ninth Circuit	United States	31 May 1983	WorldLII		5
David Webb Co Inc v Commissioner of Internal Revenue	708 F2d 1254	United States Court of Appeals, Seventh Circuit	United States	27 May 1983	WorldLII		6
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
McCann v United States M Graves	696 F2d 1386	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII
Greensboro Pathology Associates Pa v United States	698 F2d 1196	United States Court of Appeals, Federal Circuit	United States	15 Dec 1982	WorldLII		3
Morse Signal Devices, Inc v United States of America	611 F2d 373	United States Court of Appeals, Sixth Circuit	United States	30 Oct 1979	WorldLII
United States v Barrett	505 F2d 1091	United States Court of Appeals, Seventh Circuit	United States	2 Jan 1975	WorldLII		33
United States v A Lisowski	504 F2d 1268	United States Court of Appeals, Seventh Circuit	United States	21 Nov 1974	WorldLII		8
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Jim Walter Corporation v United States	498 F2d 631	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1974	WorldLII		6
Divine v Commissioner of Internal Revenue	500 F2d 1041	United States Court of Appeals, Second Circuit	United States	20 Jun 1974	WorldLII		10
Goldman v Commissioner of Internal Revenue	497 F2d 382	United States Court of Appeals, Sixth Circuit	United States	30 May 1974	WorldLII		4
Industries Inc v Commissioner of Internal Revenue	495 F2d 653	United States Court of Appeals, Third Circuit	United States	18 Apr 1974	WorldLII		2
Estate Meade v Commissioner of Internal Revenue	489 F2d 161	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1974	WorldLII		3
Markey v Commissioner	490 F2d 1249	United States Court of Appeals, Sixth Circuit	United States	22 Jan 1974	WorldLII		9
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
Duffy v United States	487 F2d 282	United States Court of Appeals, Sixth Circuit	United States	16 Nov 1973	WorldLII		1
Georator Corporation v United States	485 F2d 283	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1973	WorldLII		5
Krist v Commissioner of Internal Revenue	483 F2d 1345	United States Court of Appeals, Second Circuit	United States	21 Aug 1973	WorldLII
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
Anderson v Commissioner of Internal Revenue	480 F2d 1304	United States Court of Appeals, Seventh Circuit	United States	14 Jun 1973	WorldLII		7
Bosley v Matlack, Inc	475 F2d 1399		United States	10 Apr 1973	WorldLII		2
Briarcliff Candy Corporation v Commissioner of Internal Revenue	475 F2d 775	United States Court of Appeals, Second Circuit	United States	12 Mar 1973	WorldLII		13
Hippodrome Oldsmobile Inc v United States	474 F2d 959	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1973	WorldLII		3
Estate Byers v Commissioner of Internal Revenue	472 F2d 590	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1973	WorldLII		1
Five Lakes Outing Club v United States	468 F2d 443	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1972	WorldLII		2
Brooke v United States	468 F2d 1155	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1972	WorldLII		5
United States v Berger	456 F2d 1349	United States Court of Appeals, Second Circuit	United States	20 Mar 1972	WorldLII		1
Mackinac Island Carriage Tours Inc v Commissioner of Internal Revenue	455 F2d 98	United States Court of Appeals, Sixth Circuit	United States	9 Feb 1972	WorldLII		1
B Forman Co v Commissioner	453 F2d 1144	United States Court of Appeals, Second Circuit	United States	10 Jan 1972	WorldLII		16
East Tennessee Motor Co v United States	453 F2d 494	United States Court of Appeals, Sixth Circuit	United States	30 Dec 1971	WorldLII		1
Six v United States	450 F2d 66	United States Court of Appeals, Second Circuit	United States	18 Oct 1971	WorldLII		5
Curtis v Commissioner of Internal Revenue	449 F2d 225	United States Court of Appeals, Fifth Circuit	United States	5 Oct 1971	WorldLII		8
Stratton v Commissioner Internal Revenue Service	448 F2d 1030	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1971	WorldLII		2
Gear Co v Commissioner of Internal Revenue	446 F2d 841	United States Court of Appeals, Seventh Circuit	United States	20 Jul 1971	WorldLII		2
Sanders v Commissioner of Internal Revenue	439 F2d 296	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1971	WorldLII		8
Morris v Commissioner of Internal Revenue	423 F2d 611	United States Court of Appeals, Ninth Circuit	United States	1 Jun 1970	WorldLII
Hammond Lead Products Inc v Commissioner of Internal Revenue	425 F2d 31	United States Court of Appeals, Seventh Circuit	United States	30 Apr 1970	WorldLII		8
Lincoln Savings and Loan Association v Commissioner of Internal Revenue	[1970] USCA9 229	United States Court of Appeals, Ninth Circuit	United States	18 Mar 1970	WorldLII		1
Berkley Machine Works Foundry Co v Commissioner of Internal Revenue	[1970] USCA4 114	United States Court of Appeals, Fourth Circuit	United States	2 Mar 1970	WorldLII
United States v K Smith	[1969] USCA5 1384	United States Court of Appeals, Fifth Circuit	United States	17 Nov 1969	WorldLII		1
United States v K Smith	418 F2d 589	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1969	WorldLII		18
Quality Chevrolet Co v Commissioner of Internal Revenue	415 F2d 116	United States Court of Appeals, Tenth Circuit	United States	22 Sep 1969	WorldLII
Galewitz v Commissioner of Internal Revenue	411 F2d 1374	United States Court of Appeals, Second Circuit	United States	2 Jun 1969	WorldLII		3
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
Glimco v Commissioner of Internal Revenue	[1968] USCA7 380	United States Court of Appeals, Seventh Circuit	United States	9 Dec 1968	WorldLII		2
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII		13
Pacific Grains Inc v Commissioner of Internal Revenue	399 F2d 603	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1968	WorldLII		8
American Dispenser Co v Commissioner of Internal Revenue	[1968] USCA2 393	United States Court of Appeals, Second Circuit	United States	12 Jun 1968	WorldLII		2
Smith v S Warren	388 F2d 671	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1968	WorldLII		6
Estate Walling v Commissioner of Internal Revenue	[1967] USCA3 76	United States Court of Appeals, Third Circuit	United States	8 Feb 1967	WorldLII		1
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Greenberg v Commissioner of Internal Revenue	367 F2d 663	United States Court of Appeals, First Circuit	United States	25 Oct 1966	WorldLII		4
Maness v United States	367 F2d 357	United States Court of Appeals, Fifth Circuit	United States	13 Oct 1966	WorldLII		3
Zoby v United States	364 F2d 216	United States Court of Appeals, Fourth Circuit	United States	5 Jul 1966	WorldLII		2
Burnett v Commissioner of Internal Revenue	[1966] USCA5 314	United States Court of Appeals, Fifth Circuit	United States	5 Apr 1966	WorldLII
Adelson v United States	342 F2d 332	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1965	WorldLII
Harolds Club v Commissioner of Internal Revenue	340 F2d 861	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1965	WorldLII		2
Motel Co v Commissioner of Internal Revenue	340 F2d 445	United States Court of Appeals, Second Circuit	United States	18 Jan 1965	WorldLII		4
Condit v Commissioner of Internal Revenue	329 F2d 153	United States Court of Appeals, Sixth Circuit	United States	17 Mar 1964	WorldLII		8
Welsh v United States	329 F2d 145	United States Court of Appeals, Sixth Circuit	United States	17 Mar 1964	WorldLII		4
Peckham v Commissioner of Internal Revenue	[1964] USCA4 96	United States Court of Appeals, Fourth Circuit	United States	6 Feb 1964	WorldLII
Hearn v Commissioner of Internal Revenue	309 F2d 431	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1962	WorldLII		4
McDowell v A Ribicoff	[1961] USCA3 223	United States Court of Appeals, Third Circuit	United States	16 Jun 1961	WorldLII		3
United States v M Winters M	261 F2d 675	United States Court of Appeals, Tenth Circuit	United States	13 Nov 1958	WorldLII		2
Fidelity Trust Co U/w v United States	[1958] USCA3 107	United States Court of Appeals, Third Circuit	United States	12 Mar 1958	WorldLII
Commissioner of Internal Revenue v Heil Beauty Supplies	[1952] USCA3 47	United States Court of Appeals, Third Circuit	United States	5 Feb 1952	WorldLII