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Helvering v Mitchell   flag  231

303 US 391; 82 L Ed 917; 58 SCt 630
United States Supreme Court
United States
7th March, 1938

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Sedima, SPRL v Imrex Co 473 US 479; 87 L Ed 2d 346; 105 SCt 3275 United States Supreme Court United States 1 Jul 1985 WorldLII flag 525
Spies v United States 317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418 United States Supreme Court United States 11 Jan 1943 WorldLII flag 485
Yates v United States 354 US 298; 1 L Ed 2d 1356; 77 SCt 1064; 1 L Ed 1356 United States Supreme Court United States 17 Jun 1957 WorldLII flag 346
United States v Ursery 518 US 267; 135 L Ed 2d 549; 116 SCt 2135 United States Supreme Court United States 24 Jun 1996 WorldLII flag 298
United States v Wilson 420 US 332; 43 L Ed 2d 232; 95 SCt 1013; 95 SCt 101357 United States Supreme Court United States 25 Feb 1975 WorldLII flag 284
United States v Halper 490 US 435; 104 L Ed 2d 487; 109 SCt 1892 United States Supreme Court United States 15 May 1989 WorldLII flag 275
United States ex rel Marcus v Hess 317 US 537; 87 L Ed 443; 63 SCt 379; 87 L Ed 2d 443 United States Supreme Court United States 1 Mar 1943 WorldLII flag 216
Witte v United States 515 US 389; 132 L Ed 2d 351; 115 SCt 2199 United States Supreme Court United States 14 Jun 1995 WorldLII flag 164
California Bankers Ass'n v Shultz 416 US 21; 94 SCt 1494; 39 L Ed 2d 812 United States Supreme Court United States 1 Apr 1974 WorldLII flag 161
Dowling v United States 493 US 342; 107 L Ed 2d 708; 110 SCt 668; [1990] Spencer 385 United States Supreme Court United States - New Jersey 10 Jan 1990 WorldLII flag 159
Flora v United States 362 US 145; 4 L Ed 2d 623; 80 SCt 630; 4 L Ed 623 United States Supreme Court United States 21 Mar 1960 WorldLII flag 159
United States v National Ass'n of Real Estate Boards 339 US 485; 94 L Ed 1007; 70 SCt 711 United States Supreme Court United States 8 May 1950 WorldLII flag 127
United States v One Assortment of 89 Firearms 465 US 354; 79 L Ed 2d 361; 104 SCt 1099 United States Supreme Court United States 22 Feb 1984 WorldLII flag 106
United States v Ward 448 US 242; 65 L Ed 2d 742; 100 SCt 2636 United States Supreme Court United States 22 Aug 1980 WorldLII flag 106
Atlas Roofing Co v OSHRC 430 US 442; 51 L Ed 2d 464; 97 SCt 1261 United States Supreme Court United States 23 Mar 1977 WorldLII flag 106
Flemming v Nestor 363 US 528; 80 SCt 1326; 4 L Ed 2d 1379 United States Supreme Court United States 20 Jun 1960 WorldLII flag 106
Helvering v National Grocery Co 304 US 282; 82 L Ed 1346; 58 SCt 932 United States Supreme Court United States 16 May 1938 WorldLII flag 106
International Union, United Mine Workers of America v Bagwell 512 US 821; 129 L Ed 2d 642; 114 SCt 2552 United States Supreme Court United States 30 Jun 1994 WorldLII flag 103
Breed v Jones 421 US 519; 44 L Ed 2d 346; 95 SCt 1779 United States Supreme Court United States 27 May 1975 WorldLII flag 102
Rodgers v United States 332 US 371; 92 L Ed 3; 68 SCt 5 United States Supreme Court United States 10 Nov 1947 WorldLII flag 101
Hudson v United States 522 US 93; 139 L Ed 2d 450; 118 SCt 488 United States Supreme Court United States 10 Dec 1997 WorldLII flag 97
One Lot Emerald Cut Stones v United States 409 US 232; 34 L Ed 438; 34 L Ed 2d 438; 93 SCt 489 United States Supreme Court United States 11 Dec 1972 WorldLII flag 94
Rex Trailer Co v United States 350 US 148; 100 L Ed 149; 76 SCt 219 United States Supreme Court United States 9 Jan 1956 WorldLII flag 92
Dranow v United States 307 F2d 545 United States Court of Appeals, Eighth Circuit United States 5 Oct 1962 WorldLII flag 64
Laing v United States 423 US 161; 46 L Ed 2d 416; 96 SCt 473; 46 L Ed 416; 44 USLW 4035 United States Supreme Court United States 13 Jan 1976 WorldLII flag 62
Boren v Tucker 239 F2d 767 United States Court of Appeals, Ninth Circuit United States 3 Dec 1956 WorldLII flag 61
United States v Boney 977 F2d 624; 36 Fed REvid Serv 1358; 298 USApp DC 149 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 13 Oct 1992 WorldLII flag 49
Electric Bond & Share Co v Securities & Exchange Comm 303 US 419; 82 L Ed 936; 58 SCt 678 United States Supreme Court United States 28 Mar 1938 WorldLII flag 43
McCrone v United States 307 US 61; 83 L Ed 1108; 59 SCt 685 United States Supreme Court United States 17 Apr 1939 WorldLII flag 41
Sedima, SPRL v Imrex Co 741 F2d 482 United States Court of Appeals, Second Circuit United States 25 Jul 1984 WorldLII flag 40
United States v Cerone 452 F2d 274 United States Court of Appeals, Seventh Circuit United States 28 Feb 1972 WorldLII flag 39
United States v Sanchez 340 US 42; 95 L Ed 47; 71 SCt 108 United States Supreme Court United States 13 Nov 1950 WorldLII flag 37
Webb v Commissioner 394 F2d 366 United States Court of Appeals, Fifth Circuit United States 23 Apr 1968 WorldLII flag 36
Shimman v Frank 625 F2d 80; 89 Lab Cas 12,153 United States Court of Appeals, Sixth Circuit United States 1 Oct 1980 WorldLII flag 35
Stonehill v United States 405 F2d 738 United States Court of Appeals, Ninth Circuit United States 4 Feb 1969 WorldLII flag 35
Frank Irey, Jr , Inc v OSHRC 519 F2d 1200 United States Court of Appeals, Third Circuit United States 24 Jul 1975 WorldLII flag 33
Ryan v Commissioner of Internal Revenue 568 F2d 531 United States Court of Appeals, Seventh Circuit United States 15 Dec 1977 WorldLII flag 32
Herbert v Billy 160 F3d 1131 United States Court of Appeals, Sixth Circuit United States 21 Jan 1999 WorldLII flag 28
Conforte v Commissioner 692 F2d 587 United States Court of Appeals, Ninth Circuit United States 5 Nov 1982 WorldLII flag 28
Bodoglau v Commissioner of Internal Revenue 230 F2d 336 United States Court of Appeals, Seventh Circuit United States 29 Feb 1956 WorldLII flag 28
Gollaher v United States 419 F2d 520 United States Court of Appeals, Ninth Circuit United States 8 Dec 1969 WorldLII flag 27
United States v $2500 in United States Currency 689 F2d 10 United States Court of Appeals, Second Circuit United States 8 Sep 1982 WorldLII flag 26
Standlee v Rhay 557 F2d 1303 United States Court of Appeals, Ninth Circuit United States 21 Jul 1977 WorldLII flag 25
United States v Ponto 454 F2d 657 United States Court of Appeals, Seventh Circuit United States 28 Dec 1971 WorldLII flag 25
Worcester v Commissioner of Internal Revenue 370 F2d 713 United States Court of Appeals, First Circuit United States 7 Dec 1966 WorldLII flag 25
Bramble v Richardson 498 F2d 968 United States Court of Appeals, Tenth Circuit United States 17 Jun 1974 WorldLII flag 24
United States v J B Williams Co Inc 498 F2d 414; 24 ALRFed 471 United States Court of Appeals, Second Circuit United States 2 May 1974 WorldLII flag 24
United States v Masiello 235 F2d 279 United States Court of Appeals, Second Circuit United States 18 Jul 1956 WorldLII flag 24
No 79-1517 618 F2d 453 United States Court of Appeals, Seventh Circuit United States 25 Mar 1980 WorldLII flag 23
Magnus Mabee Reynard Inc Hurdman Cranstoun 311 F2d 12 United States Court of Appeals, Second Circuit United States 25 Oct 1962 WorldLII flag 23
United States v Konovsky 202 F2d 721 United States Court of Appeals, Seventh Circuit United States 9 Mar 1953 WorldLII flag 23
United States v Bizzell 921 F2d 263 United States Court of Appeals, Tenth Circuit United States 13 Dec 1990 WorldLII flag 22
Cella v United States 208 F2d 783 United States Court of Appeals, Seventh Circuit United States 2 Dec 1953 WorldLII flag 22
Moore v United States 360 F2d 353 United States Court of Appeals, Fourth Circuit United States 29 Apr 1966 WorldLII flag 21
Tomlinson v Lefkowitz 334 F2d 262 United States Court of Appeals, Fifth Circuit United States 13 Jul 1964 WorldLII flag 21
United States v F Burch 294 F2d 1 United States Court of Appeals, Fifth Circuit United States 24 Aug 1961 WorldLII flag 21
Robert Demartino v Commissioner of Internal Revenue 862 F2d 400; 63 AFTR2d 89-327 United States Court of Appeals, Second Circuit United States 23 Nov 1988 WorldLII flag 20
United States v Salerno 794 F2d 64; 55 USLW 2057 United States Court of Appeals, Second Circuit United States 3 Jul 1986 WorldLII flag 20
United States v A Parcel of Land with a Building Located Thereon at Moon Hill Road Northbridge Massachusetts 884 F2d 41 United States Court of Appeals, First Circuit United States 1 Sep 1989 WorldLII flag 19
United States v Meza-Soria 935 F2d 166 United States Court of Appeals, Ninth Circuit United States 4 Jun 1991 WorldLII flag 18
American Smelting and Refining Co v Occupational Safety and Health Review Commission 501 F2d 504 United States Court of Appeals, Eighth Circuit United States 15 Jul 1974 WorldLII flag 18
Haddad v United States 349 F2d 511 United States Court of Appeals, Ninth Circuit United States 3 Aug 1965 WorldLII flag 18
Eastern Produce Co v Benson 278 F2d 606 United States Court of Appeals, Third Circuit United States 11 Mar 1960 WorldLII flag 18
United States v Broce 781 F2d 792 United States Court of Appeals, Tenth Circuit United States 2 Jan 1986 WorldLII flag 17
Young Co v R J Shea 397 F2d 185 United States Court of Appeals, Fifth Circuit United States 12 Dec 1968 WorldLII flag 17
United States v Woodbury 359 F2d 370 United States Court of Appeals, Ninth Circuit United States 11 Mar 1966 WorldLII flag 17
Toepleman v United States 263 F2d 697 United States Court of Appeals, Fourth Circuit United States 23 Jan 1959 WorldLII flag 16
United States v Doman 255 F2d 865 United States Court of Appeals, Third Circuit United States 17 Jun 1958 WorldLII flag 16
Granado v Commissioner of Internal Revenue 792 F2d 91; 58 AFTR2d 86-5120 United States Court of Appeals, Seventh Circuit United States 5 Jun 1986 WorldLII flag 15
Federal Aviation Administration v M Landy 705 F2d 624; 13 Fed REvid Serv 100 United States Court of Appeals, Second Circuit United States 11 Apr 1983 WorldLII flag 15
Neaderland v Commissioner of Internal Revenue 424 F2d 639 United States Court of Appeals, Second Circuit United States 26 Feb 1970 WorldLII flag 15
United States v Brekke 97 F3d 1043 United States Court of Appeals, Eighth Circuit United States 18 Nov 1996 WorldLII flag 14
United States v Sperling 560 F2d 1050 United States Court of Appeals, Second Circuit United States 26 Aug 1977 WorldLII flag 14
Beall Construction Co v Occupational Safety and Health Review Commission 507 F2d 1041 United States Court of Appeals, Eighth Circuit United States 18 Dec 1974 WorldLII flag 14
Smith v Commissioner of Internal Revenue 926 F2d 1470; 67 AFTR2d 91-638 United States Court of Appeals, Sixth Circuit United States 22 Apr 1991 WorldLII flag 13
United States v United States Currency in the Amount of $22853600 a Parker 895 F2d 908 United States Court of Appeals, Second Circuit United States 7 Feb 1990 WorldLII flag 13
United States v Killough Lb Lrh Lrh 848 F2d 1523; 26 Fed REvid Serv 774 United States Court of Appeals, Eleventh Circuit United States 12 Jul 1988 WorldLII flag 13
United States v Dkg Appaloosas Inc 829 F2d 532; 9 Fed RServ3d 83; 56 USLW 2263 United States Court of Appeals, Fifth Circuit United States 29 Sep 1987 WorldLII flag 13
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 flag 13
Chisholm v Defense Logistics Agency 656 F2d 42 United States Court of Appeals, Third Circuit United States 28 Jul 1981 WorldLII flag 13
United States v Burkhart 501 F2d 993 United States Court of Appeals, Sixth Circuit United States 29 Aug 1974 WorldLII flag 13
Roach v National Transportation Safety Board J 804 F2d 1147 United States Court of Appeals, Tenth Circuit United States 5 Nov 1986 WorldLII flag 12
Skil Corporation v Millers Falls Co 541 F2d 554; 191 USPQ 548 United States Court of Appeals, Sixth Circuit United States 26 Aug 1976 WorldLII flag 12
Lee v Commissioner of Internal Revenue 227 F2d 181 United States Court of Appeals, Fifth Circuit United States 25 Nov 1955 WorldLII flag 12
Kirk v Commissioner of Internal Revenue (1950) 179 F2d 619; 15 ALR 2d 1031 United States Court of Appeals, First Circuit United States 2 Feb 1950 WorldLII flag 12
United States v Sanchez-Escareno 950 F2d 193 United States Court of Appeals, Fifth Circuit United States 19 Dec 1991 WorldLII flag 11
Traficant v Commissioner of Internal Revenue 884 F2d 258; 64 AFTR2d 89-5560 United States Court of Appeals, Sixth Circuit United States 29 Aug 1989 WorldLII flag 11
Silver v McCamey 221 F2d 873; 95 USApp DC 318 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 31 Mar 1955 WorldLII flag 11
Lashells' Estate v Commissioner of Internal Revenue 208 F2d 430 United States Court of Appeals, Sixth Circuit United States 4 Dec 1953 WorldLII flag 11
Reimer's Estate v Commissioner of Internal Revenue 180 F2d 159 United States Court of Appeals, Sixth Circuit United States 17 Feb 1950 WorldLII flag 11
Femedeer v Haun 227 F3d 1244 United States Court of Appeals, Tenth Circuit United States 28 Aug 2000 WorldLII flag 10
LaCrosse v CFTC 137 F3d 925 United States Court of Appeals, Seventh Circuit United States 24 Feb 1998 WorldLII flag 10
United States v Wrw Corporation 986 F2d 138; 23 Bankr Ct Dec 1672; 61 USLW 2563 United States Court of Appeals, Sixth Circuit United States 7 May 1993 WorldLII flag 10
Boday v United States T Cleary 759 F2d 1472; 56 AFTR2d 85-5013 United States Court of Appeals, Ninth Circuit United States 13 May 1985 WorldLII flag 10
Harary v W Blumenthal 555 F2d 1113; 50 ALRFed 809 United States Court of Appeals, Second Circuit United States 19 May 1977 WorldLII flag 10
United States v One Buick Riviera Automobile Serial 493 F2d 553 United States Court of Appeals, Fifth Circuit United States 1 May 1974 WorldLII flag 10
United States v J Alt Md 83 F3d 779; 64 USLW 2736; 77 AFTR2d 96-2177 United States Court of Appeals, Sixth Circuit United States 15 May 1996 WorldLII flag 9
United States v United States Currency in Amount of One Hundred Forty-Five Thousand One Hundred Thirty-Nine Dollars 18 F3d 73 United States Court of Appeals, Second Circuit United States 22 Feb 1994 WorldLII flag 9
United States v Traylor 978 F2d 1131 United States Court of Appeals, Ninth Circuit United States 3 Nov 1992 WorldLII flag 9
United States v Dunn 802 F2d 646; 55 USLW 2236 United States Court of Appeals, Second Circuit United States 6 Oct 1986 WorldLII flag 9
Estate v Commissioner of Internal Revenue 746 F2d 327 United States Court of Appeals, Sixth Circuit United States 17 Oct 1984 WorldLII flag 9
United States v Beouf Bros Towing Co Inc 537 F2d 149 United States Court of Appeals, Fifth Circuit United States 16 Aug 1976 WorldLII flag 9
United States v Thompson Thompson 279 F2d 165 United States Court of Appeals, Tenth Circuit United States 18 May 1960 WorldLII flag 9
Paddock v United States 280 F2d 563 United States Court of Appeals, Second Circuit United States 13 May 1960 WorldLII flag 9
Olshausen v Commissioner of Internal Revenue 273 F2d 23 United States Court of Appeals, Ninth Circuit United States 19 Jan 1960 WorldLII flag 9
United States v D Plotts 347 F3d 873 United States Court of Appeals, Tenth Circuit United States 22 Oct 2003 WorldLII flag 8
Thomas v Commissioner of Internal Revenue 62 F3d 97; 64 USLW 2129; 76 AFTR2d 95-5975 United States Court of Appeals, Fourth Circuit United States 14 Aug 1995 WorldLII flag 8
United States v D Barnette 10 F3d 1553; 62 USLW 2475; 127 Lab Cas 11,049 United States Court of Appeals, Eleventh Circuit United States 7 Jan 1994 WorldLII flag 8
Karpa v Commissioner of Internal Revenue 909 F2d 784; 66 AFTR2d 90-5694 United States Court of Appeals, Fourth Circuit United States 27 Jul 1990 WorldLII flag 8
Scallen v Commissioner of Internal Revenue 877 F2d 1364; 64 AFTR2d 89-5035 United States Court of Appeals, Eighth Circuit United States 9 Jun 1989 WorldLII flag 8
United States v Seifuddin 820 F2d 1074 United States Court of Appeals, Ninth Circuit United States 24 Jun 1987 WorldLII flag 8
United States v Ryan 810 F2d 650; 22 Fed REvid Serv 627 United States Court of Appeals, Seventh Circuit United States 16 Jan 1987 WorldLII flag 8
Diamond Ring Ranch Inc v C B Morton P 531 F2d 1397; 42 ALRFed 336 United States Court of Appeals, Tenth Circuit United States 22 Mar 1976 WorldLII flag 8
Kent v M Hardin 425 F2d 1346 United States Court of Appeals, Fifth Circuit United States 14 May 1970 WorldLII flag 8
Asphalt Industries Inc v Commissioner of Internal Revenue 384 F2d 229 United States Court of Appeals, Third Circuit United States 26 Sep 1967 WorldLII flag 8
Johnson v J E Wall 329 F2d 149 United States Court of Appeals, Fourth Circuit United States 15 Jan 1964 WorldLII flag 8
Magnus Mabee Reynard Inc Hurdman Cranstoun [1962] USCA2 721 United States Court of Appeals, Second Circuit United States 6 Dec 1962 WorldLII flag 8
Dranow v United States [1962] USCA8 220 United States Court of Appeals, Eighth Circuit United States 10 Sep 1962 WorldLII flag 8
First Trust Savings Bank of Davenport Iowa v United States 206 F2d 97 United States Court of Appeals, Eighth Circuit United States 13 Jul 1953 WorldLII flag 8
United States v Gallardo-Mendez 150 F3d 1240 United States Court of Appeals, Tenth Circuit United States 28 Jul 1998 WorldLII flag 7
Lynn v West 134 F3d 582 United States Court of Appeals, Fourth Circuit United States 13 Jan 1998 WorldLII flag 7
United States v Imngren 98 F3d 811 United States Court of Appeals, Fourth Circuit United States 25 Oct 1996 WorldLII flag 7
Chapman v United States Department of Health & Human Services 821 F2d 523; 55 USLW 2697 United States Court of Appeals, Tenth Circuit United States 15 Jun 1987 WorldLII flag 7
United States v Fifty Thousand Dollars US Currency 757 F2d 103 United States Court of Appeals, Sixth Circuit United States 22 Mar 1985 WorldLII flag 7
McKeehan v United States 438 F2d 739 United States Court of Appeals, Sixth Circuit United States 19 Feb 1971 WorldLII flag 7
Henry v Commissioner of Internal Revenue 362 F2d 640 United States Court of Appeals, Fifth Circuit United States 22 Jun 1966 WorldLII flag 7
Bridges v United States (1952) 199 F2d 811 United States Court of Appeals, Ninth Circuit United States 6 Sep 1952 WorldLII flag 7
His Official Capacity As Secretary of the Indiana Family and Social Services Administration, Defendants-Appellees 207 F3d 419 United States Court of Appeals, Seventh Circuit United States 16 Mar 2000 WorldLII flag 6
United States v O Lippitt 180 F3d 873 United States Court of Appeals, Seventh Circuit United States 16 Jun 1999 WorldLII flag 6
Securities and Exchange Commission v C Palmisano 135 F3d 860; 147 ALRFed 799 United States Court of Appeals, Second Circuit United States 4 Feb 1998 WorldLII flag 6
Little v Commissioner of Internal Revenue 106 F3d 1445; 79 AFTR2d 97-990 United States Court of Appeals, Ninth Circuit United States 11 Feb 1997 WorldLII flag 6
Licari v Commissioner 946 F2d 690 United States Court of Appeals, Ninth Circuit United States 7 Oct 1991 WorldLII flag 6
United States v Barger 458 F2d 396 United States Court of Appeals, Ninth Circuit United States 11 Apr 1972 WorldLII flag 6
Pike v Civil Aeronautics Board 303 F2d 353 United States Court of Appeals, Eighth Circuit United States 16 May 1962 WorldLII flag 6
Walker v United States 240 F2d 601 United States Court of Appeals, Fifth Circuit United States 9 Mar 1957 WorldLII flag 6
Scadron's Estate v Commissioner of Internal Revenue 212 F2d 188 United States Court of Appeals, Second Circuit United States 27 Apr 1954 WorldLII flag 6
Cella v United States [1953] USCA7 224 United States Court of Appeals, Seventh Circuit United States 30 Dec 1953 WorldLII flag 6
Murray Sorenson v United States 207 F2d 119; 42 ALR 2d 628 United States Court of Appeals, First Circuit United States 23 Sep 1953 WorldLII flag 6
United States v One De Soto Sedan Model 180 F2d 583 United States Court of Appeals, Fourth Circuit United States 7 Mar 1950 WorldLII flag 6
Louis v Commissioner of Internal Revenue 170 F3d 1232; 83 AFTR2d 99-1400 United States Court of Appeals, Ninth Circuit United States 24 Mar 1999 WorldLII flag 5
Cole v United States Department of Agriculture Ascs 133 F3d 803 United States Court of Appeals, Eleventh Circuit United States 21 Jan 1998 WorldLII flag 5
Martel v Fridovich 14 F3d 1 United States Court of Appeals, First Circuit United States 8 Dec 1993 WorldLII flag 5
Austin v Shalala 994 F2d 1170 United States Court of Appeals, Fifth Circuit United States 13 Jul 1993 WorldLII flag 5
United States v Fernandez Fernandez 916 F2d 125 United States Court of Appeals, Third Circuit United States 18 Oct 1990 WorldLII flag 5
Brooks v United States J 833 F2d 1136; 60 AFTR2d 87-6063 United States Court of Appeals, Fourth Circuit United States 25 Nov 1987 WorldLII flag 5
Ficalora v Commissioner of Internal Revenue 751 F2d 85; 55 AFTR2d 85-473 United States Court of Appeals, Second Circuit United States 13 Dec 1984 WorldLII flag 5
Azalea Drive-in Theatre Inc v H Hanft 540 F2d 713 United States Court of Appeals, Fourth Circuit United States 26 Jul 1976 WorldLII flag 5
Estate Rau v Commissioner of Internal Revenue 301 F2d 51 United States Court of Appeals, Ninth Circuit United States 9 Mar 1962 WorldLII flag 5
United States v Dixon 347 US 381; 98 L Ed 785; 74 SCt 566 United States Supreme Court United States 5 Apr 1954 WorldLII flag 5
United States v Gramer 191 F2d 741; 27 ALR 2d 1132 United States Court of Appeals, Ninth Circuit United States 28 Sep 1951 WorldLII flag 5
People of Guam v Torres [2008] GUSC 26; [2008] Guam 26 Supreme Court of Guam Guam 31 Dec 2008 WorldLII flag 4
Martineau v MNR [2004] 3 RCS 737; [2004] SCC 81; [2004] 3 SCR 737; [2004] SCJ No 58 Supreme Court of Canada Canada 14 Oct 2004 Supreme Court of Canada flag 4
Lechner v J Frank 341 F3d 635 United States Court of Appeals, Seventh Circuit United States 25 Aug 2003 WorldLII flag 4
Publishing Co Inc v Commissioner of Internal Revenue 131 F3d 1314; 80 AFTR2d 97-8372 United States Court of Appeals, Ninth Circuit United States 16 Dec 1997 WorldLII flag 4
Gardner 841 F2d 1272 United States Court of Appeals, Sixth Circuit United States 14 Mar 1988 WorldLII flag 4
Devine v M Goodstein 680 F2d 243; 220 USApp DC 207 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 4 Jun 1982 WorldLII flag 4
Rohrabaugh v United States 611 F2d 211 United States Court of Appeals, Seventh Circuit United States 18 Dec 1979 WorldLII flag 4
United States v Ford Thunderbird Motor and Serial Number 4y85z156657 Bivens 445 F2d 1064 United States Court of Appeals, Third Circuit United States 25 Jun 1971 WorldLII flag 4
Kahr v Commissioner of Internal Revenue 414 F2d 621 United States Court of Appeals, Second Circuit United States 1 Aug 1969 WorldLII flag 4
Worcester v Commissioner of Internal Revenue [1966] USCA1 158 United States Court of Appeals, First Circuit United States 3 Oct 1966 WorldLII flag 4
United Stated v Kaplan 267 F2d 114 United States Court of Appeals, Second Circuit United States 5 Mar 1959 WorldLII flag 4
United States v Doman [1958] USCA3 84 United States Court of Appeals, Third Circuit United States 19 Feb 1958 WorldLII flag 4
No 6965 222 F2d 668 United States Court of Appeals, Fourth Circuit United States 10 May 1955 WorldLII flag 4
United States v Rex Trailer Co 218 F2d 880 United States Court of Appeals, Seventh Circuit United States 18 Jan 1955 WorldLII flag 4
Morse v Commissioner of Internal Revenue 419 F3d 829 United States Court of Appeals, Eighth Circuit United States 22 Aug 2005 WorldLII flag 3
Martin Schachter; Barbara Schachter, Petitioners, v Commissioner of Internal Revenue, Respondent 255 F3d 1031 United States Court of Appeals, Ninth Circuit United States 3 Jul 2001 WorldLII flag 3
McNichols v Commissioner of Internal Revenue 13 F3d 432; 73 AFTR2d 94-618 United States Court of Appeals, First Circuit United States 29 Dec 1993 WorldLII flag 3
Lefebvre v Commissioner of Internal Revenue 830 F2d 417; 60 AFTR2d 87-5737 United States Court of Appeals, First Circuit United States 9 Oct 1987 WorldLII flag 3
Rusher v E Arnold 550 F2d 896 United States Court of Appeals, Third Circuit United States 22 Feb 1977 WorldLII flag 3
Calvey v United States 448 F2d 177 United States Court of Appeals, Sixth Circuit United States 15 Sep 1971 WorldLII flag 3
Herald Co v W Harper H K 410 F2d 125 United States Court of Appeals, Eighth Circuit United States 21 Apr 1969 WorldLII flag 3
Filmon Process Corporation v Spell-Right Corporation 404 F2d 1351; 158 USPQ 533; 131 USApp DC 374 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 16 Jul 1968 WorldLII flag 3
Lydon v Commissioner of Internal Revenue 351 F2d 539 United States Court of Appeals, Seventh Circuit United States 6 Oct 1965 WorldLII flag 3
United States v One Ford Fairlane Tudor Sedan Motor 272 F2d 704 United States Court of Appeals, Tenth Circuit United States 27 Nov 1959 WorldLII flag 3
Toepleman v United States [1958] USCA4 278 United States Court of Appeals, Fourth Circuit United States 17 Oct 1958 WorldLII flag 3
United States v Schiller 120 F3d 192 United States Court of Appeals, Ninth Circuit United States 24 Jul 1997 WorldLII flag 2
Grimes v Commissioner of Internal Revenue 82 F3d 286; 64 USLW 2673; 77 AFTR2d 96-1802 United States Court of Appeals, Ninth Circuit United States 17 Apr 1996 WorldLII flag 2
Kurth Ranch v Department of Revenue of Montana 986 F2d 1308 United States Court of Appeals, Ninth Circuit United States 26 Feb 1993 WorldLII flag 2
United States v McGowan 960 F2d 716 United States Court of Appeals, Eighth Circuit United States 30 Mar 1992 WorldLII flag 2
Douge v Commissioner of Internal Revenue 899 F2d 164; 65 AFTR2d 90-738 United States Court of Appeals, Second Circuit United States 26 Mar 1990 WorldLII flag 2
United States v One Assortment of Firearms 669 F2d 206 United States Court of Appeals, Fourth Circuit United States 26 Jan 1982 WorldLII flag 2
United States v T Naftalin 606 F2d 809 United States Court of Appeals, Eighth Circuit United States 4 Oct 1979 WorldLII flag 2
United States v One Lot Emerald Cut Stones and One Ring 461 F2d 1189 United States Court of Appeals, Fifth Circuit United States 9 Jun 1972 WorldLII flag 2
Jacklovich v Interlake Inc 458 F2d 923 United States Court of Appeals, Seventh Circuit United States 4 Apr 1972 WorldLII flag 2
Jenkins v United States 313 F2d 624 United States Court of Appeals, Fifth Circuit United States 13 Feb 1963 WorldLII flag 2
United States v Masiello [1956] USCA2 467 United States Court of Appeals, Second Circuit United States 22 Oct 1956 WorldLII flag 2
Schinkal v United States 225 F2d 882 United States Court of Appeals, Ninth Circuit United States 20 Sep 1955 WorldLII flag 2
United States v One De Soto Sedan Model [1950] USCA4 77 United States Court of Appeals, Fourth Circuit United States 10 Mar 1950 WorldLII flag 2
United States v Van Waeyenberghe 481 F3d 951 United States Court of Appeals, Seventh Circuit United States 24 Apr 2007 WorldLII flag 1
Williams v Commissioner of Internal Revenue 999 F2d 760; 72 AFTR2d 93-5501 United States Court of Appeals, Fourth Circuit United States 14 Jul 1993 WorldLII flag 1
Zwak v United States 848 F2d 1179; 62 AFTR2d 88-6027 United States Court of Appeals, Eleventh Circuit United States 8 Jul 1988 WorldLII flag 1
Lovgren v v Byrne Dc Lovgren 787 F2d 857 United States Court of Appeals, Third Circuit United States 26 Mar 1986 WorldLII flag 1
Government of Virgin Islands v Greene 708 F2d 113 United States Court of Appeals, Third Circuit United States 27 May 1983 WorldLII flag 1
United States v One Assortment of Firearms 685 F2d 913 United States Court of Appeals, Fourth Circuit United States 23 Aug 1982 WorldLII flag 1
United States Fulton v Franzen 659 F2d 741 United States Court of Appeals, Seventh Circuit United States 14 Oct 1981 WorldLII flag 1
Simmons v United States 476 F2d 715 United States Court of Appeals, Tenth Circuit United States 2 Apr 1973 WorldLII flag 1
United States v Norfolk Baltimore and Carolina Line Incorporated 382 F2d 208 United States Court of Appeals, Fourth Circuit United States 7 Apr 1967 WorldLII flag 1
Haddad v United States [1965] USCA9 409 United States Court of Appeals, Ninth Circuit United States 25 Oct 1965 WorldLII flag 1
Estate Rau v Commissioner of Internal Revenue [1962] USCA9 145 United States Court of Appeals, Ninth Circuit United States 11 May 1962 WorldLII flag 1
Eastern Produce Co v Benson [1960] USCA3 220 United States Court of Appeals, Third Circuit United States 8 Jun 1960 WorldLII flag 1
Motloung v Commissioner for the South African Revenue Service (5492/2021) [2022] ZAFSHC 327 High Court of South Africa - Free State Division South Africa 21 Nov 2022 SAFLII flag
Reiserer v United States 479 F3d 1160 United States Court of Appeals, Ninth Circuit United States 20 Mar 2007 WorldLII flag
White, Appellant v Jack Terhune; Steven Pinchak 267 F3d 251 United States Court of Appeals, Third Circuit United States 21 Sep 2001 WorldLII flag
United States v P Kallin 108 F3d 221; 79 AFTR2d 97-1327 United States Court of Appeals, Ninth Circuit United States 3 Mar 1997 WorldLII flag
United States v Donahue [1995] USCA10 1438 United States Court of Appeals, Tenth Circuit United States 8 Dec 1995 WorldLII flag
Lara-Villegas v United States [1994] USCA7 210 United States Court of Appeals, Seventh Circuit United States 24 Feb 1994 WorldLII flag
Anyon v Mach [1993] USCA1 607 United States Court of Appeals, First Circuit United States 9 Dec 1993 WorldLII flag
Niu v US Immigration and Naturalization Service [1992] USCA9 1363 United States Court of Appeals, Ninth Circuit United States 19 May 1992 WorldLII flag
Myers v All Police of Pittman 905 F2d 1538 United States 20 Jun 1990 WorldLII flag
National Labor Relations Board v Allied Riggers Inc 785 F2d 309 United States 24 Jan 1986 WorldLII flag
United States of America v Ted Q Wilson [1985] USCA6 1128 United States Court of Appeals, Sixth Circuit United States 22 Aug 1985 WorldLII flag
Gilbert v Commissioner of Internal Revenue 675 F2d 1083 United States Court of Appeals, Ninth Circuit United States 30 Apr 1982 WorldLII flag
Neaderland v Commissioner of Internal Revenue [1970] USCA2 312 United States Court of Appeals, Second Circuit United States 10 Apr 1970 WorldLII flag
Gollaher v United States [1969] USCA9 609 United States Court of Appeals, Ninth Circuit United States 19 Aug 1969 WorldLII flag
Kahr v Commissioner of Internal Revenue [1969] USCA2 251 United States Court of Appeals, Second Circuit United States 16 Apr 1969 WorldLII flag
Stonehill v United States [1968] USCA9 655 United States Court of Appeals, Ninth Circuit United States 9 Dec 1968 WorldLII flag
United States v Ford Thunderbird Motor and Serial Number 4y85z156657 Bivens [1968] USCA3 535 United States Court of Appeals, Third Circuit United States 3 Dec 1968 WorldLII flag
Young Co v R J Shea [1968] USCA5 725 United States Court of Appeals, Fifth Circuit United States 10 Jul 1968 WorldLII flag
Filmon Process Corporation v Spell-Right Corporation [1968] USCADC 176 United States Court of Appeals, District of Columbia Circuit United States 18 Apr 1968 WorldLII flag
United States v Norfolk Baltimore and Carolina Line Incorporated [1967] USCA4 463 United States Court of Appeals, Fourth Circuit United States 26 Jul 1967 WorldLII flag
Asphalt Industries Inc v Commissioner of Internal Revenue [1967] USCA3 228 United States Court of Appeals, Third Circuit United States 18 Apr 1967 WorldLII flag
Moore v United States [1965] USCA4 318 United States Court of Appeals, Fourth Circuit United States 30 Jun 1965 WorldLII flag
Johnson v J E Wall [1964] USCA4 110 United States Court of Appeals, Fourth Circuit United States 6 Mar 1964 WorldLII flag
Maria b Castro v the Collector of Internal Revenue [1962] PHSC 180 Supreme Court of the Philippines Philippines 26 Apr 1962 AsianLII flag
Paddock v United States [1960] USCA2 436 United States Court of Appeals, Second Circuit United States 29 Jun 1960 WorldLII flag
Olshausen v Commissioner of Internal Revenue [1959] USCA9 393 United States Court of Appeals, Ninth Circuit United States 10 Dec 1959 WorldLII flag
United Stated v Kaplan [1959] USCA2 326 United States Court of Appeals, Second Circuit United States 22 May 1959 WorldLII flag
Walker v United States [1957] USCA5 77 United States Court of Appeals, Fifth Circuit United States 5 Feb 1957 WorldLII flag
Boren v M Tucker [1957] USCA9 8 United States Court of Appeals, Ninth Circuit United States 8 Jan 1957 WorldLII flag
Lee v Commissioner of Internal Revenue [1956] USCA5 79 United States Court of Appeals, Fifth Circuit United States 10 Feb 1956 WorldLII flag
No 6965 [1955] USCA4 111 United States Court of Appeals, Fourth Circuit United States 22 Apr 1955 WorldLII flag
Silver v L McCamey [1955] USCADC 59 United States Court of Appeals, District of Columbia Circuit United States 1 Feb 1955 WorldLII flag
Scadron's Estate v Commissioner of Internal Revenue [1954] USCA2 163 United States Court of Appeals, Second Circuit United States 6 Apr 1954 WorldLII flag

Legislation Cited

Legislation Name Provision
Constitution
Fifth Amendment
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
United States v One Ford Fairlane Tudor Sedan Motor 272 F2d 704 United States Court of Appeals, Tenth Circuit United States 27 Nov 1959 WorldLII flag 3
Toepleman v United States [1958] USCA4 278 United States Court of Appeals, Fourth Circuit United States 17 Oct 1958 WorldLII flag 3
Four Packages v United States 97 US 404; 24 L Ed 1031 United States Supreme Court United States 1 Oct 1878 WorldLII flag 3
Edwin Bartlett v George P Kane 57 US 263; 14 L Ed 931 United States Supreme Court United States 1 Dec 1853 WorldLII flag 3
302 US 670 302 US 670; 58 SCt 46 United States Supreme Court United States circa 1958 Westlaw flag 3
U S v Minneapolis, St P & S S M Ry Co (DC) 235 F 951 3
218 f 782 218 F 782 3
204 f 429 204 F 429 3
148 f 581 148 F 581 3
67 f2d 402 67 F2d 402 United States Westlaw flag 3
67 f2d 125 67 F2d 125 United States Westlaw flag 3
Wickham v Commissioner 65 F2d 527 United States Westlaw flag 3
Navigazione Libera Triestina v United States 36 F2d 631 United States Westlaw flag 3
United States v Schiller 120 F3d 192 United States Court of Appeals, Ninth Circuit United States 24 Jul 1997 WorldLII flag 2
Grimes v Commissioner of Internal Revenue 82 F3d 286; 64 USLW 2673; 77 AFTR2d 96-1802 United States Court of Appeals, Ninth Circuit United States 17 Apr 1996 WorldLII flag 2
Kurth Ranch v Department of Revenue of Montana 986 F2d 1308 United States Court of Appeals, Ninth Circuit United States 26 Feb 1993 WorldLII flag 2
United States v McGowan 960 F2d 716 United States Court of Appeals, Eighth Circuit United States 30 Mar 1992 WorldLII flag 2
Douge v Commissioner of Internal Revenue 899 F2d 164; 65 AFTR2d 90-738 United States Court of Appeals, Second Circuit United States 26 Mar 1990 WorldLII flag 2
United States v One Assortment of Firearms 669 F2d 206 United States Court of Appeals, Fourth Circuit United States 26 Jan 1982 WorldLII flag 2
United States v T Naftalin 606 F2d 809 United States Court of Appeals, Eighth Circuit United States 4 Oct 1979 WorldLII flag 2
United States v One Lot Emerald Cut Stones and One Ring 461 F2d 1189 United States Court of Appeals, Fifth Circuit United States 9 Jun 1972 WorldLII flag 2
Jacklovich v Interlake Inc 458 F2d 923 United States Court of Appeals, Seventh Circuit United States 4 Apr 1972 WorldLII flag 2
Jenkins v United States 313 F2d 624 United States Court of Appeals, Fifth Circuit United States 13 Feb 1963 WorldLII flag 2
United States v Masiello [1956] USCA2 467 United States Court of Appeals, Second Circuit United States 22 Oct 1956 WorldLII flag 2
Schinkal v United States 225 F2d 882 United States Court of Appeals, Ninth Circuit United States 20 Sep 1955 WorldLII flag 2
United States v One De Soto Sedan Model [1950] USCA4 77 United States Court of Appeals, Fourth Circuit United States 10 Mar 1950 WorldLII flag 2
(1909) 167 f 306 (1909) 167 F 306 circa 1909 2
Sanden v Morgan, DCSDNY 225 F 266 circa 1950 2
Appliance Act); Atchison, Topeka & Santa Fe Ry v United States 178 F 12 circa 1972 2
United States v Southern Pacific Co, CC 172 F 909 circa 1972 2
Little v Helvering 75 F2d 436 United States circa 1972 Westlaw flag 2
71 f2d 651 71 F2d 651 United States circa 1972 Westlaw flag 2
United States v Three Copper Stills, DCDKy 47 F 495 circa 1972 2
Clay v Swope 38 F 396 circa 1972 2
15 f2d 1015 15 F2d 1015 United States circa 1972 Westlaw flag 2
McDowell v Heiner, DCWDPa 9 F2d 120 United States circa 1972 Westlaw flag 2
United States v Van Waeyenberghe 481 F3d 951 United States Court of Appeals, Seventh Circuit United States 24 Apr 2007 WorldLII flag 1
Williams v Commissioner of Internal Revenue 999 F2d 760; 72 AFTR2d 93-5501 United States Court of Appeals, Fourth Circuit United States 14 Jul 1993 WorldLII flag 1
Zwak v United States 848 F2d 1179; 62 AFTR2d 88-6027 United States Court of Appeals, Eleventh Circuit United States 8 Jul 1988 WorldLII flag 1
Lovgren v v Byrne Dc Lovgren 787 F2d 857 United States Court of Appeals, Third Circuit United States 26 Mar 1986 WorldLII flag 1
Government of Virgin Islands v Greene 708 F2d 113 United States Court of Appeals, Third Circuit United States 27 May 1983 WorldLII flag 1
United States v One Assortment of Firearms 685 F2d 913 United States Court of Appeals, Fourth Circuit United States 23 Aug 1982 WorldLII flag 1
United States Fulton v Franzen 659 F2d 741 United States Court of Appeals, Seventh Circuit United States 14 Oct 1981 WorldLII flag 1
Simmons v United States 476 F2d 715 United States Court of Appeals, Tenth Circuit United States 2 Apr 1973 WorldLII flag 1
United States v Norfolk Baltimore and Carolina Line Incorporated 382 F2d 208 United States Court of Appeals, Fourth Circuit United States 7 Apr 1967 WorldLII flag 1
Haddad v United States [1965] USCA9 409 United States Court of Appeals, Ninth Circuit United States 25 Oct 1965 WorldLII flag 1
Estate Rau v Commissioner of Internal Revenue [1962] USCA9 145 United States Court of Appeals, Ninth Circuit United States 11 May 1962 WorldLII flag 1
Eastern Produce Co v Benson [1960] USCA3 220 United States Court of Appeals, Third Circuit United States 8 Jun 1960 WorldLII flag 1
298 US 643 298 US 643; 80 L Ed 1374; 56 SCt 948 United States Supreme Court United States circa 1960 Westlaw flag 1
204 f 55 204 F 55 circa 1960 1
184 f 28 184 F 28 circa 1960 1
183 f 770 183 F 770 1
United States v Atlantic Coast Line Ry Co , DCSDGa 182 F 284 circa 1962 1
178 f 15 178 F 15 circa 1962 1
174 f 1021 174 F 1021 circa 1962 1
165 f 833 165 F 833 1
United States v Louisville & N Ry Co , DCSDAla 162 F 185 circa 1962 1
159 f 33 159 F 33 circa 1962 1
United States v Thompson, CCSDNY 41 F 28 circa 1962 1
Mitchell v Commissioner 32 BTA 1093 United States circa 1962 flag 1
Castle v United States, CtCl 17 FSupp 515 United States circa 1962 Westlaw flag 1
16 f2d 597 16 F2d 597 United States circa 1962 Westlaw flag 1
United States v Warner Bros Pictures, Inc , DCEDMo 13 FSupp 614 United States circa 1962 Westlaw flag 1
1 f2d 897 1 F2d 897 United States circa 1962 Westlaw flag 1
Motloung v Commissioner for the South African Revenue Service (5492/2021) [2022] ZAFSHC 327 High Court of South Africa - Free State Division South Africa 21 Nov 2022 SAFLII flag
Reiserer v United States 479 F3d 1160 United States Court of Appeals, Ninth Circuit United States 20 Mar 2007 WorldLII flag
White, Appellant v Jack Terhune; Steven Pinchak 267 F3d 251 United States Court of Appeals, Third Circuit United States 21 Sep 2001 WorldLII flag
United States v P Kallin 108 F3d 221; 79 AFTR2d 97-1327 United States Court of Appeals, Ninth Circuit United States 3 Mar 1997 WorldLII flag
United States v Donahue [1995] USCA10 1438 United States Court of Appeals, Tenth Circuit United States 8 Dec 1995 WorldLII flag
Lara-Villegas v United States [1994] USCA7 210 United States Court of Appeals, Seventh Circuit United States 24 Feb 1994 WorldLII flag
Anyon v Mach [1993] USCA1 607 United States Court of Appeals, First Circuit United States 9 Dec 1993 WorldLII flag
Niu v US Immigration and Naturalization Service [1992] USCA9 1363 United States Court of Appeals, Ninth Circuit United States 19 May 1992 WorldLII flag
Myers v All Police of Pittman 905 F2d 1538 United States 20 Jun 1990 WorldLII flag
National Labor Relations Board v Allied Riggers Inc 785 F2d 309 United States 24 Jan 1986 WorldLII flag
United States of America v Ted Q Wilson [1985] USCA6 1128 United States Court of Appeals, Sixth Circuit United States 22 Aug 1985 WorldLII flag
Gilbert v Commissioner of Internal Revenue 675 F2d 1083 United States Court of Appeals, Ninth Circuit United States 30 Apr 1982 WorldLII flag
Neaderland v Commissioner of Internal Revenue [1970] USCA2 312 United States Court of Appeals, Second Circuit United States 10 Apr 1970 WorldLII flag
Gollaher v United States [1969] USCA9 609 United States Court of Appeals, Ninth Circuit United States 19 Aug 1969 WorldLII flag
Kahr v Commissioner of Internal Revenue [1969] USCA2 251 United States Court of Appeals, Second Circuit United States 16 Apr 1969 WorldLII flag
Stonehill v United States [1968] USCA9 655 United States Court of Appeals, Ninth Circuit United States 9 Dec 1968 WorldLII flag
United States v Ford Thunderbird Motor and Serial Number 4y85z156657 Bivens [1968] USCA3 535 United States Court of Appeals, Third Circuit United States 3 Dec 1968 WorldLII flag
Young Co v R J Shea [1968] USCA5 725 United States Court of Appeals, Fifth Circuit United States 10 Jul 1968 WorldLII flag
Filmon Process Corporation v Spell-Right Corporation [1968] USCADC 176 United States Court of Appeals, District of Columbia Circuit United States 18 Apr 1968 WorldLII flag
United States v Norfolk Baltimore and Carolina Line Incorporated [1967] USCA4 463 United States Court of Appeals, Fourth Circuit United States 26 Jul 1967 WorldLII flag
Asphalt Industries Inc v Commissioner of Internal Revenue [1967] USCA3 228 United States Court of Appeals, Third Circuit United States 18 Apr 1967 WorldLII flag
Moore v United States [1965] USCA4 318 United States Court of Appeals, Fourth Circuit United States 30 Jun 1965 WorldLII flag
Johnson v J E Wall [1964] USCA4 110 United States Court of Appeals, Fourth Circuit United States 6 Mar 1964 WorldLII flag
Maria b Castro v the Collector of Internal Revenue [1962] PHSC 180 Supreme Court of the Philippines Philippines 26 Apr 1962 AsianLII flag
Paddock v United States [1960] USCA2 436 United States Court of Appeals, Second Circuit United States 29 Jun 1960 WorldLII flag
Olshausen v Commissioner of Internal Revenue [1959] USCA9 393 United States Court of Appeals, Ninth Circuit United States 10 Dec 1959 WorldLII flag
United Stated v Kaplan [1959] USCA2 326 United States Court of Appeals, Second Circuit United States 22 May 1959 WorldLII flag
Walker v United States [1957] USCA5 77 United States Court of Appeals, Fifth Circuit United States 5 Feb 1957 WorldLII flag
Boren v M Tucker [1957] USCA9 8 United States Court of Appeals, Ninth Circuit United States 8 Jan 1957 WorldLII flag
Lee v Commissioner of Internal Revenue [1956] USCA5 79 United States Court of Appeals, Fifth Circuit United States 10 Feb 1956 WorldLII flag
No 6965 [1955] USCA4 111 United States Court of Appeals, Fourth Circuit United States 22 Apr 1955 WorldLII flag
Silver v L McCamey [1955] USCADC 59 United States Court of Appeals, District of Columbia Circuit United States 1 Feb 1955 WorldLII flag
Scadron's Estate v Commissioner of Internal Revenue [1954] USCA2 163 United States Court of Appeals, Second Circuit United States 6 Apr 1954 WorldLII flag

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