Cohan v Commissioner 186

39 F2d 540

Federal Reporter, Second Series

United States

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Ach v Commissioner of Internal Revenue	358 F2d 342	United States Court of Appeals, Sixth Circuit	United States	30 Mar 1966	WorldLII	18
Alexander v Commissioner of Internal Revenue	224 F2d 788	United States Court of Appeals, Fifth Circuit	United States	2 Aug 1955	WorldLII	11
American Range Lines v Commissioner of Internal Revenue	[1952] USCA2 385	United States Court of Appeals, Second Circuit	United States	6 Nov 1952	WorldLII
American Range Lines v Commissioner of Internal Revenue	200 F2d 844	United States Court of Appeals, Second Circuit	United States	3 Dec 1952	WorldLII	2
Annabelle Candy Co v Commissioner of Internal Revenue	314 F2d 1	United States Court of Appeals, Ninth Circuit	United States	22 Aug 1962	WorldLII	14
Annabelle Candy Co v Commissioner of Internal Revenue	[1962] USCA9 434	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1962	WorldLII
Bay Sound Transportation Co v United States	[1969] USCA5 502	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1969	WorldLII
Bay Sound Transportation Co v United States	410 F2d 505	United States Court of Appeals, Fifth Circuit	United States	30 May 1969	WorldLII	8
Bayou Verret Land Co v Commissioner of Internal Revenue	450 F2d 850	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII	2
Beck v United States	[1962] USCA9 21	United States Court of Appeals, Ninth Circuit	United States	20 Jan 1962	WorldLII
Beck v United States	298 F2d 622	United States Court of Appeals, Ninth Circuit	United States	14 Feb 1962	WorldLII	43
Berkley Machine Works Foundry Co v Commissioner of Internal Revenue	623 F2d 898	United States Court of Appeals, Fourth Circuit	United States	2 Jun 1980	WorldLII	7
Bodoglau v Commissioner of Internal Revenue	230 F2d 336	United States Court of Appeals, Seventh Circuit	United States	29 Feb 1956	WorldLII	28
Boston v Commissioner of Internal Revenue	206 F2d 617	United States Court of Appeals, First Circuit	United States	29 Jul 1953	WorldLII	7
Buelow v Commissioner of Internal Revenue	970 F2d 412; 70 AFTR2d 92-5521	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1992	WorldLII	6
Burnet v Leininger	(1932) 285 US 136; 76 L Ed 665; 52 SCt 345	United States Supreme Court	United States	14 Mar 1932	WorldLII	34
Cinelli v Commissioner of Internal Revenue	502 F2d 695	United States Court of Appeals, Sixth Circuit	United States	5 Sep 1974	WorldLII	2
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII	50
Clark v Commissioner of Internal Revenue	253 F2d 745	United States Court of Appeals, Third Circuit	United States	13 Mar 1958	WorldLII	14
Clark v Commissioner of Internal Revenue	[1958] USCA3 16	United States Court of Appeals, Third Circuit	United States	9 Jan 1958	WorldLII	3
Cohen v Commissioner	266 F2d 5	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1959	WorldLII	36
Coloman v Commissioner of Internal Revenue	540 F2d 427	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1976	WorldLII	5
Commissioner of Internal Revenue v Motch	180 F2d 859	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII	1
Commissioner of Internal Revenue v R J Reynolds Tobacco Co	260 F2d 9	United States Court of Appeals, Fourth Circuit	United States	12 Jun 1958	WorldLII	5
Commissioner of Internal Revenue v R J Reynolds Tobacco Co	[1958] USCA4 233	United States Court of Appeals, Fourth Circuit	United States	6 Oct 1958	WorldLII
Commissioner of Internal Revenue v R Riss R Riss	374 F2d 161	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII	21
Commissioner of Internal Revenue v Seaboard Finance Co	367 F2d 646	United States Court of Appeals, Ninth Circuit	United States	5 Oct 1966	WorldLII	18
Commissioner of Internal Revenue v Thompson	222 F2d 893	United States Court of Appeals, Third Circuit	United States	27 May 1955	WorldLII	18
Commissioner of Internal Revenue v Thompson	[1955] USCA3 22	United States Court of Appeals, Third Circuit	United States	17 Jan 1955	WorldLII
Concord Control Inc v Commissioner of Internal Revenue	615 F2d 1153	United States Court of Appeals, Sixth Circuit	United States	25 Feb 1980	WorldLII
Crepeau v Commissioner of Internal Revenue	438 F2d 1228	United States Court of Appeals, First Circuit	United States	15 Mar 1971	WorldLII	2
Cummings v Commissioner of Internal Revenue	410 F2d 675	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1969	WorldLII	13
Cummings v Commissioner of Internal Revenue	[1971] USCA5 135	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1971	WorldLII
Cummings v Commissioner of Internal Revenue	437 F2d 796	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1971	WorldLII
Curtis v Commissioner of Internal Revenue	183 F2d 7; 23 ALR 2d 427	United States Court of Appeals, Seventh Circuit	United States	27 Jun 1950	WorldLII	1
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
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII	13
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII	4
Dix v Commissioner of Internal Revenue	223 F2d 436	United States Court of Appeals, Second Circuit	United States	21 Apr 1955	WorldLII	8
Dix v Commissioner of Internal Revenue	[1955] USCA2 340	United States Court of Appeals, Second Circuit	United States	2 Jun 1955	WorldLII
Dowell v United States	522 F2d 708	United States Court of Appeals, Fifth Circuit	United States	7 Nov 1975	WorldLII	6
Dumitrascu v Revenue & Customs (INCOME TAX/CORPORATION TAX : Profits)	[2018] UKFTT 553	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2018	BAILII
Dunn III v Commissioner of Internal Revenue	301 F3d 339	United States Court of Appeals, Fifth Circuit	United States	1 Aug 2002	WorldLII	6
Durovic v Commissioner of Internal Revenue	487 F2d 36	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1973	WorldLII	11
Edelson v Commissioner	829 F2d 828; 60 AFTR2d 87-5700	United States Court of Appeals, Ninth Circuit	United States	2 Oct 1987	WorldLII	23
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII	8
Emile F Dupont and Margaret D Dupont, v United States of America	385 F2d 780	United States Court of Appeals, Third Circuit	United States	20 Oct 1967	WorldLII	1
Emile F Dupont and Margaret D Dupont, v United States of America	[1967] USCA3 573	United States Court of Appeals, Third Circuit	United States	16 Nov 1967	WorldLII
Estate Mercure v Commissioner of Internal Revenue	448 F2d 922	United States Court of Appeals, Sixth Circuit	United States	8 Oct 1971	WorldLII	1
Estate Morgan v Commissioner of Internal Revenue	332 F2d 144	United States Court of Appeals, Fifth Circuit	United States	22 May 1964	WorldLII	1
Estate Sperling Sperling v Commissioner of Internal Revenue	[1964] USCA2 681	United States Court of Appeals, Second Circuit	United States	12 Nov 1964	WorldLII
Estate Sperling Sperling v Commissioner of Internal Revenue	341 F2d 201	United States Court of Appeals, Second Circuit	United States	22 Jan 1965	WorldLII	2
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII	31
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Finley v Commissioner of Internal Revenue	[1958] USCA10 101	United States Court of Appeals, Tenth Circuit	United States	21 May 1958	WorldLII	3
Finley v Commissioner of Internal Revenue	255 F2d 128	United States Court of Appeals, Tenth Circuit	United States	23 Apr 1958	WorldLII	7
Frink v Commissioner of Internal Revenue	798 F2d 106; 58 AFTR2d 86-5536	United States Court of Appeals, Fourth Circuit	United States	8 Aug 1986	WorldLII	4
Gatling v Commissioner of Internal Revenue	[1960] USCA4 254	United States Court of Appeals, Fourth Circuit	United States	17 Oct 1960	WorldLII	1
Gatling v Commissioner of Internal Revenue	286 F2d 139	United States Court of Appeals, Fourth Circuit	United States	6 Jan 1961	WorldLII	17
Gravois Planing Mill Co v Commissioner of Internal Revenue	299 F2d 199	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1962	WorldLII	13
Hagen v Commissioner of Internal Revenue	[1991] USCA10 1363	United States Court of Appeals, Tenth Circuit	United States	26 Dec 1991	WorldLII
Hall v Commissioner of Internal Revenue	294 F2d 82	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1961	WorldLII	16
Handelman v Commissioner of Internal Revenue	509 F2d 1067	United States Court of Appeals, Second Circuit	United States	27 Jan 1975	WorldLII	8
Harry G Laforge and Mildred E Laforge, v Commissioner of Internal Revenue	[1970] USCA2 659	United States Court of Appeals, Second Circuit	United States	24 Sep 1970	WorldLII
Harry G Laforge and Mildred E Laforge, v Commissioner of Internal Revenue	434 F2d 370	United States Court of Appeals, Second Circuit	United States	10 Nov 1970	WorldLII	5
Honigman v Commissioner of Internal Revenue	466 F2d 69	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1972	WorldLII	2
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII	3
Hughes v Commissioner of Internal Revenue	451 F2d 975	United States Court of Appeals, Second Circuit	United States	7 Dec 1971	WorldLII	4
James v United States	308 F2d 204	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1962	WorldLII	17
John Ashe v Commissioner of Internal Revenue	214 F2d 13	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1954	WorldLII	1
Kernats v O'Sullivan	35 F3d 1171	United States Court of Appeals, Seventh Circuit	United States	16 Sep 1994	WorldLII	33
Landbank Equity Corporation Internal Revenue Service v H Levy F	973 F2d 265; 61 USLW 2140; 70 AFTR2d 92-5524	United States Court of Appeals, Fourth Circuit	United States	27 Oct 1992	WorldLII	3
Langlois v Commissioner of Internal Revenue	[1989] USCA6 1965	United States Court of Appeals, Sixth Circuit	United States	5 Oct 1989	WorldLII
Lee v E B Swope	225 F2d 674	United States Court of Appeals, Second Circuit	United States	15 Jun 1955	WorldLII	22
Lee v E B Swope	[1955] USCA2 437	United States Court of Appeals, Second Circuit	United States	9 Aug 1955	WorldLII
Lerch v Commissioner of Internal Revenue	877 F2d 624; 64 AFTR2d 89-5085	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1989	WorldLII	12
Levine v Commissioner of Internal Revenue	324 F2d 298	United States Court of Appeals, Third Circuit	United States	6 Jun 1963	WorldLII	6
Levine v Commissioner of Internal Revenue	[1963] USCA3 413	United States Court of Appeals, Third Circuit	United States	29 Oct 1963	WorldLII	1
Lewis v Commissioner of Internal Revenue	560 F2d 973	United States Court of Appeals, Ninth Circuit	United States	13 Sep 1977	WorldLII	2
Lo Ward v United States	695 F2d 1351	United States Court of Appeals, Tenth Circuit	United States	20 Dec 1982	WorldLII	1
Lollis v Commissioner of Internal Revenue	595 F2d 1189	United States Court of Appeals, Ninth Circuit	United States	1 May 1979	WorldLII	3
Lutheran Mutual Life Insurance Co v United States	816 F2d 376; 59 AFTR2d 87-931	United States Court of Appeals, Eighth Circuit	United States	15 May 1987	WorldLII	2
Macey's Jewelry Corporation v United States	387 F2d 70	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1967	WorldLII	8
Manocchio v Commissioner	710 F2d 1400	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1983	WorldLII	15
Marx v Commissioner of Internal Revenue	179 F2d 938	United States Court of Appeals, First Circuit	United States	7 Feb 1950	WorldLII	3
Mayrath v Commissioner of Internal Revenue	357 F2d 209	United States Court of Appeals, Fifth Circuit	United States	17 Feb 1966	WorldLII	11
McAleer v McNally Pittsburg Manufacturing Co	[1963] USCA3 472	United States Court of Appeals, Third Circuit	United States	12 Dec 1963	WorldLII
McAleer v McNally Pittsburg Manufacturing Co	329 F2d 273	United States Court of Appeals, Third Circuit	United States	31 Mar 1964	WorldLII	3
McCann v United States M Graves	696 F2d 1386	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII
McKelvey v Commissioner of Internal Revenue	[1957] USCA3 142	United States Court of Appeals, Third Circuit	United States	17 Apr 1957	WorldLII
McKelvey v Commissioner of Internal Revenue	246 F2d 609	United States Court of Appeals, Third Circuit	United States	17 Sep 1957	WorldLII	6
Miller v United States	296 F2d 457	United States Court of Appeals, Seventh Circuit	United States	7 Dec 1961	WorldLII	5
Millikin v Commissioner of Internal Revenue	[1962] USCA4 25	United States Court of Appeals, Fourth Circuit	United States	5 Jan 1962	WorldLII
Millikin v Commissioner of Internal Revenue	298 F2d 830	United States Court of Appeals, Fourth Circuit	United States	31 Jan 1962	WorldLII	7
Millinery Center Building Corporation v Commissioner of Internal Revenue	221 F2d 322	United States Court of Appeals, Second Circuit	United States	15 Mar 1955	WorldLII	7
Millinery Center Building Corporation v Commissioner of Internal Revenue	[1955] USCA2 227	United States Court of Appeals, Second Circuit	United States	14 Apr 1955	WorldLII
Mills Estate v Commissioner of Internal Revenue	[1953] USCA2 179	United States Court of Appeals, Second Circuit	United States	16 Apr 1953	WorldLII
Mills Estate v Commissioner of Internal Revenue	206 F2d 244	United States Court of Appeals, Second Circuit	United States	5 Aug 1953	WorldLII	15
Miroyiannis v Wyeth	253 F2d 849	United States Court of Appeals, Eighth Circuit	United States	16 Apr 1958	WorldLII	4
Mitchell v Commissioner of Internal Revenue	416 F2d 101	United States Court of Appeals, Seventh Circuit	United States	20 Aug 1969	WorldLII	6
Muir v Commissioner of Internal Revenue	[1950] USCA4 115	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1950	WorldLII
Muir v Commissioner of Internal Revenue	182 F2d 819	United States Court of Appeals, Fourth Circuit	United States	8 Jun 1950	WorldLII
Namyst v Commissioner of Internal Revenue	435 F3d 910	United States Court of Appeals, Eighth Circuit	United States	27 Jan 2006	WorldLII
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII	3
Nichols Loan Corporation of Terre Haute v Commissioner of Internal Revenue	321 F2d 905	United States Court of Appeals, Seventh Circuit	United States	5 Sep 1963	WorldLII	3
Nichols v Securities and Exchange Commission	211 F2d 412	United States Court of Appeals, Second Circuit	United States	7 Apr 1954	WorldLII	6
Nichols v Securities and Exchange Commission	[1954] USCA2 75	United States Court of Appeals, Second Circuit	United States	8 Feb 1954	WorldLII	3
Norgaard v Commissioner	939 F2d 874; 68 AFTR2d 91-5302	United States Court of Appeals, Ninth Circuit	United States	30 Jul 1991	WorldLII	22
Northern Natural Gas Co v O'Malley	277 F2d 128	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII	26
Nos 12046-12049	243 F2d 335	United States Court of Appeals, Third Circuit	United States	28 Mar 1957	WorldLII	12
Nos 12046-12049	[1957] USCA3 53	United States Court of Appeals, Third Circuit	United States	8 Feb 1957	WorldLII	1
O'Connor v Commissioner of Internal Revenue	[1969] USCA2 269	United States Court of Appeals, Second Circuit	United States	22 Apr 1969	WorldLII	1
O'Connor v Commissioner of Internal Revenue	412 F2d 304	United States Court of Appeals, Second Circuit	United States	5 Jun 1969	WorldLII	7
O'Dwyer v Commissioner of Internal Revenue	[1959] USCA4 136	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII	1
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII	15
Oates v Commissioner of Internal Revenue	316 F2d 56	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1963	WorldLII	6
Ocean Developments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal)	[2018] UKFTT 90	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2018	BAILII
Paal v Commissioner of Internal Revenue	450 F2d 1108	United States Court of Appeals, Ninth Circuit	United States	15 Nov 1971	WorldLII	2
Parrish v Commissioner of Internal Revenue	168 F3d 1098; 83 AFTR2d 99-919	United States Court of Appeals, Eighth Circuit	United States	23 Feb 1999	WorldLII	3
Patsy F Dizenzo v Commissioner of Internal Revenue	348 F2d 122	United States Court of Appeals, Second Circuit	United States	25 May 1965	WorldLII	8
Patsy F Dizenzo v Commissioner of Internal Revenue	[1965] USCA2 458	United States Court of Appeals, Second Circuit	United States	28 Jun 1965	WorldLII
Patterson v Simons	[1956] USCA6 89	United States Court of Appeals, Sixth Circuit	United States	14 Apr 1956	WorldLII
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
Phoenix Coal Co v Commissioner of Internal Revenue	[1956] USCA2 124	United States Court of Appeals, Second Circuit	United States	15 Feb 1956	WorldLII	3
Phoenix Coal Co v Commissioner of Internal Revenue	231 F2d 420	United States Court of Appeals, Second Circuit	United States	13 Mar 1956	WorldLII	5
Pleason v Commissioner of Internal Revenue	226 F2d 732	United States Court of Appeals, Seventh Circuit	United States	2 Nov 1955	WorldLII	9
Pleason v Commissioner of Internal Revenue	[1955] USCA7 222	United States Court of Appeals, Seventh Circuit	United States	25 Nov 1955	WorldLII	4
Plisco v United States	306 F2d 784	United States Court of Appeals, District of Columbia Circuit	United States	5 Feb 1962	WorldLII
Poletti v Commissioner of Internal Revenue	330 F2d 818	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1964	WorldLII	4
Poletti v Commissioner of Internal Revenue	351 F2d 345	United States Court of Appeals, Eighth Circuit	United States	19 Oct 1965	WorldLII	11
Ponchik v Commissioner of Internal Revenue	854 F2d 1127; 62 AFTR2d 88-5554	United States Court of Appeals, Eighth Circuit	United States	31 Aug 1988	WorldLII	2
Portillo v Commissioner	932 F2d 1128; 67 AFTR2d 91-1149	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1991	WorldLII	24
Prather v Commissioner of Internal Revenue	322 F2d 931	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1963	WorldLII	2
Prokop v Commissioner of Internal Revenue	254 F2d 544	United States Court of Appeals, Seventh Circuit	United States	29 May 1958	WorldLII	5
Prokop v Commissioner of Internal Revenue	[1958] USCA7 92	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1958	WorldLII	2
Quarty v United States	170 F3d 961; 83 AFTR2d 99-1562	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1999	WorldLII	5
Railway Express Agency, Inc v Virginia	358 US 434; 3 L Ed 2d 450; 79 SCt 411	United States Supreme Court	United States	24 Feb 1959	WorldLII	14
Reed v United States	743 F2d 481	United States Court of Appeals, Seventh Circuit	United States	24 Aug 1984	WorldLII	3
Reeves v Commissioner of Internal Revenue	314 F2d 438	United States Court of Appeals, Sixth Circuit	United States	13 Mar 1963	WorldLII	7
Reinke v Commissioner of Internal Revenue	46 F3d 760; 75 AFTR2d 95-736	United States Court of Appeals, Eighth Circuit	United States	26 Jan 1995	WorldLII	3
Richard Charron and Dianne Charron, and John J and Gloria Hanna,and Andre and Suzanne Gill, and Wayne a and Sharyn Rutledge, and Garnet E Bailey, and Ross Lonsberry, and Gilles Marotte, and Douglas R Favell, JR , and Gary Noel Price, Plaintiffs-Appellants, v United States, Defendant-Appellee	200 F3d 785	United States Court of Appeals, Federal Circuit	United States	27 Dec 1999	WorldLII
Richardson v Commissioner of Internal Revenue	264 F2d 400	United States Court of Appeals, Fourth Circuit	United States	19 Jan 1959	WorldLII	5
Richardson v Commissioner of Internal Revenue	[1959] USCA4 56	United States Court of Appeals, Fourth Circuit	United States	3 Mar 1959	WorldLII
Rodman v Commissioner	542 F2d 845	United States Court of Appeals, Second Circuit	United States	17 Sep 1976	WorldLII	10
Rogers v Commissioner of Internal Revenue	248 F2d 452	United States Court of Appeals, Seventh Circuit	United States	21 Oct 1957	WorldLII	8
Rolland v Commissioner of Internal Revenue	285 F2d 760	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1961	WorldLII
Rushing v Commissioner of Internal Revenue	214 F2d 383	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1954	WorldLII	2
Sakol v Commissioner of Internal Revenue	574 F2d 694	United States Court of Appeals, Second Circuit	United States	6 Apr 1978	WorldLII	7
Sanai v Commissioner Internal Revenue Service	[1992] USCA9 2380	United States Court of Appeals, Ninth Circuit	United States	12 Aug 1992	WorldLII
Santiago Gancayco v the Collector of Internal Revenue	[1961] PHSC 169	Supreme Court of the Philippines	Philippines	20 Apr 1961	AsianLII
Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments)	[2019] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII	1
Standard Galvanizing Co v Commissioner of Internal Revenue	202 F2d 736	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1953	WorldLII	2
Stein v Commissioner of Internal Revenue	322 F2d 78	United States Court of Appeals, Fifth Circuit	United States	10 Sep 1963	WorldLII	6
Steines v Commissioner of Internal Revenue	[1993] USCA7 693	United States Court of Appeals, Seventh Circuit	United States	6 Jul 1993	WorldLII
Stevens v Commissioner of Internal Revenue	388 F2d 298	United States Court of Appeals, Sixth Circuit	United States	19 Jan 1968	WorldLII	1
Teichner v Commissioner of Internal Revenue	453 F2d 944	United States Court of Appeals, Second Circuit	United States	5 Jan 1972	WorldLII	3
Towers v Commissioner of Internal Revenue	247 F2d 233	United States Court of Appeals, Second Circuit	United States	16 May 1957	WorldLII	20
Towers v Commissioner of Internal Revenue	[1957] USCA2 475	United States Court of Appeals, Second Circuit	United States	2 Aug 1957	WorldLII
Union Stock Farms v Commissioner of Internal Revenue	265 F2d 712	United States Court of Appeals, Ninth Circuit	United States	9 Mar 1959	WorldLII	13
United Aniline Co v Commissioner of Internal Revenue	316 F2d 701	United States Court of Appeals, First Circuit	United States	5 Mar 1963	WorldLII	19
United Aniline Co v Commissioner of Internal Revenue	[1963] USCA1 45	United States Court of Appeals, First Circuit	United States	25 Apr 1963	WorldLII	3
United Finance and Thrift Corporation of Tulsa v Commissioner of Internal Revenue	[1960] USCA4 180	United States Court of Appeals, Fourth Circuit	United States	7 Jun 1960	WorldLII
United Finance and Thrift Corporation of Tulsa v Commissioner of Internal Revenue	282 F2d 919	United States Court of Appeals, Fourth Circuit	United States	29 Sep 1960	WorldLII	5
United States v Bagdasian	[1968] USCA4 299	United States Court of Appeals, Fourth Circuit	United States	9 May 1968	WorldLII
United States v Bagdasian	398 F2d 971	United States Court of Appeals, Fourth Circuit	United States	18 Jul 1968	WorldLII	6
United States v Darusmont	449 US 292; 101 SCt 549; 66 L Ed 2d 513	United States Supreme Court	United States	12 Jan 1981	WorldLII	38
United States v G Lease	[1965] USCA2 416	United States Court of Appeals, Second Circuit	United States	9 Jun 1965	WorldLII	5
United States v Lease	346 F2d 696	United States Court of Appeals, Second Circuit	United States	1 Mar 1965	WorldLII	30
United States v Marabelles	724 F2d 1374	United States Court of Appeals, Ninth Circuit	United States	31 Jan 1984	WorldLII	93
United States v Serrian	251 F2d 311	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1957	WorldLII	17
United States v Suskin	450 F2d 596	United States Court of Appeals, Second Circuit	United States	1 Nov 1971	WorldLII	4
Universal Oil Products Co v Campbell	181 F2d 451	United States Court of Appeals, Seventh Circuit	United States	6 Apr 1950	WorldLII	25
Veino v Fahs	257 F2d 364	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1958	WorldLII	17
Waterman's Estate v Commissioner of Internal Revenue	[1952] USCA2 129	United States Court of Appeals, Second Circuit	United States	5 Mar 1952	WorldLII
Waterman's Estate v Commissioner of Internal Revenue	195 F2d 244	United States Court of Appeals, Second Circuit	United States	8 Jan 1952	WorldLII	3
Weary v United States	510 F2d 435	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1975	WorldLII
Webster Investors Inc v Commissioner of Internal Revenue	[1961] USCA2 342	United States Court of Appeals, Second Circuit	United States	11 May 1961	WorldLII
Webster Investors Inc v Commissioner of Internal Revenue	291 F2d 192	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII	8
Westwick v Commissioner of Internal Revenue	636 F2d 291	United States Court of Appeals, Tenth Circuit	United States	30 Dec 1980	WorldLII	6
Willhoit v Commissioner of Internal Revenue	308 F2d 259	United States Court of Appeals, Ninth Circuit	United States	4 Sep 1962	WorldLII	11
Williams v United States	245 F2d 559	United States Court of Appeals, Fifth Circuit	United States	18 Jun 1957	WorldLII	14
Winn-Dixie Montgomery Inc v United States	444 F2d 677	United States Court of Appeals, Fifth Circuit	United States	17 Jun 1971	WorldLII	11
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII	8
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII
Zeddies v Commissioner of Internal Revenue	[1959] USCA7 40	United States Court of Appeals, Seventh Circuit	United States	20 Feb 1959	WorldLII	1
Zeddies v Commissioner of Internal Revenue	264 F2d 120	United States Court of Appeals, Seventh Circuit	United States	30 Mar 1959	WorldLII	15

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