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Commissioner of Internal Revenue v Flowers     111

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jordan v United States	490 F3d 677	United States Court of Appeals, Eighth Circuit	United States	21 Jun 2007	WorldLII
National Treasury Employees Union v Federal Labor Relations Authority	418 F3d 1068	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2005	WorldLII		1
Reynolds v Commissioner Internal Revenue	296 F3d 607	United States Court of Appeals, Seventh Circuit	United States	18 Jul 2002	WorldLII		5
H b & R, Inc , Plaintiff - Appellant/ Cross Appellee, v United States of America, Defendant - Appellee/ Cross Appellant	229 F3d 688	United States Court of Appeals, Eighth Circuit	United States	12 Oct 2000	WorldLII		4
James Lawton Robertson and Lillian Janette Humber Robertson, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	190 F3d 392	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1999	WorldLII		1
Henderson v Commissioner of Internal Revenue	143 F3d 497; 81 AFTR2d 98-1748	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII		3
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
Roberts v Commissioner of Internal Revenue	[1992] USCA4 2185	United States Court of Appeals, Fourth Circuit	United States	17 Dec 1992	WorldLII
Bowles v United States	947 F2d 91; 68 AFTR2d 91-5728	United States Court of Appeals, Fourth Circuit	United States	9 Oct 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
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
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
Ghebreselassie v Coleman Security Service	829 F2d 892; 107 Lab Cas 10,222	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1987	WorldLII		12
Local Joint Executive Board of Las Vegas v Riverboat Casino Inc & Mgm Eg & H	817 F2d 524; 106 Lab Cas 12,363	United States Court of Appeals, Ninth Circuit	United States	14 May 1987	WorldLII		7
McNeil v C Blackburn	802 F2d 830; 7 Fed RServ3d 1419	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1986	WorldLII		6
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
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
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
Stemkowski v Commissioner of Internal Revenue	690 F2d 40	United States Court of Appeals, Second Circuit	United States	17 Sep 1982	WorldLII		2
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
Neal v Commissioner of Internal Revenue	681 F2d 1157	United States Court of Appeals, Ninth Circuit	United States	20 Jul 1982	WorldLII		2
Kasun v United States	671 F2d 1059	United States Court of Appeals, Seventh Circuit	United States	5 Mar 1982	WorldLII		6
Daly v Commissioner of Internal Revenue	662 F2d 253	United States Court of Appeals, Fourth Circuit	United States	14 Oct 1981	WorldLII		1
Morrissey v Curran	650 F2d 1267; 91 Lab Cas 12,738	United States Court of Appeals, Second Circuit	United States	28 Apr 1981	WorldLII		17
Weiberg v Commissioner of Internal Revenue	639 F2d 434	United States Court of Appeals, Eighth Circuit	United States	29 Jan 1981	WorldLII		6
Hantzis v Commissioner of Internal Revenue	638 F2d 248	United States Court of Appeals, First Circuit	United States	28 Jan 1981	WorldLII		4
Daly v Commissioner of Internal Revenue	631 F2d 351	United States Court of Appeals, Fourth Circuit	United States	9 Oct 1980	WorldLII		1
Ireland v United States	621 F2d 731	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1980	WorldLII		9
Folkman v United States	615 F2d 493	United States Court of Appeals, Ninth Circuit	United States	14 Mar 1980	WorldLII		2
Coombs v Commissioner of Internal Revenue	608 F2d 1269	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1979	WorldLII		4
Frederick v United States	603 F2d 1292	United States Court of Appeals, Eighth Circuit	United States	8 Aug 1979	WorldLII		11
Babeaux v Commissioner of Internal Revenue	601 F2d 730	United States Court of Appeals, Fourth Circuit	United States	12 Jul 1979	WorldLII		4
Frank v United States	577 F2d 93; 52 ALRFed 387	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1978	WorldLII		7
Knebel v Hein	429 US 288; 50 L Ed 2d 485; 97 SCt 549	United States Supreme Court	United States	11 Jan 1977	WorldLII		28
Vincent W Balunas and Helen L Balunas v Commissioner of Internal Revenue	[1976] USCA3 695	United States Court of Appeals, Third Circuit	United States	12 Oct 1976	WorldLII
Brandl v Commissioner of Internal Revenue	513 F2d 697	United States Court of Appeals, Sixth Circuit	United States	22 Apr 1975	WorldLII		4
Matteson v Commissioner of Internal Revenue	514 F2d 43	United States Court of Appeals, Eighth Circuit	United States	26 Mar 1975	WorldLII		2
March v United States	506 F2d 1306; 165 USApp DC 267	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Nov 1974	WorldLII		23
Markey v Commissioner	490 F2d 1249	United States Court of Appeals, Sixth Circuit	United States	22 Jan 1974	WorldLII		9
Boone v United States	482 F2d 417	United States Court of Appeals, Fifth Circuit	United States	24 Jul 1973	WorldLII		3
Coker v Commissioner of Internal Revenue	480 F2d 146	United States Court of Appeals, Second Circuit	United States	14 May 1973	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
Jones v Commissioner of Internal Revenue	444 F2d 508	United States Court of Appeals, Fifth Circuit	United States	4 Jun 1971	WorldLII		4
Sanders v Commissioner of Internal Revenue	439 F2d 296	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1971	WorldLII		8
Rosenspan v United States	438 F2d 905	United States Court of Appeals, Second Circuit	United States	18 Feb 1971	WorldLII		11
Rosenspan v United States	[1971] USCA2 30	United States Court of Appeals, Second Circuit	United States	14 Jan 1971	WorldLII		2
Barton v Commissioner of Internal Revenue	424 F2d 1295	United States Court of Appeals, Seventh Circuit	United States	24 Apr 1970	WorldLII		1
Barton v Commissioner of Internal Revenue	[1970] USCA7 84	United States Court of Appeals, Seventh Circuit	United States	26 Feb 1970	WorldLII
Jenkins v Commissioner of Internal Revenue	418 F2d 1292	United States Court of Appeals, Eighth Circuit	United States	18 Dec 1969	WorldLII		3
Weatherford v United States	418 F2d 895	United States Court of Appeals, Ninth Circuit	United States	6 Nov 1969	WorldLII		2
Wills v Commissioner	411 F2d 537	United States Court of Appeals, Ninth Circuit	United States	14 May 1969	WorldLII		13
Ham v United States	408 F2d 671	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII		5
United States v W Tauferner E	407 F2d 243	United States Court of Appeals, Tenth Circuit	United States	24 Feb 1969	WorldLII		6
Smith v S Warren	388 F2d 671	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1968	WorldLII		6
United States v Correll	389 US 299; 19 L Ed 2d 537; 88 SCt 445	United States Supreme Court	United States	11 Dec 1967	WorldLII		159
Tyne v Commissioner of Internal Revenue	385 F2d 40	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1967	WorldLII		5
Commissioner of Internal Revenue v A Bagley	[1967] USCA1 46	United States Court of Appeals, First Circuit	United States	5 Apr 1967	WorldLII
Commissioner v Stidger	386 US 287; 18 L Ed 2d 53; 87 SCt 1065	United States Supreme Court	United States	20 Mar 1967	WorldLII		31
Commissioner of Internal Revenue v A Bagley	374 F2d 204	United States Court of Appeals, First Circuit	United States	4 Jan 1967	WorldLII		9
Sullivan v Commissioner of Internal Revenue	[1966] USCA2 756	United States Court of Appeals, Second Circuit	United States	2 Dec 1966	WorldLII
Sullivan v Commissioner of Internal Revenue	368 F2d 1007	United States Court of Appeals, Second Circuit	United States	16 Nov 1966	WorldLII		7
Morrison v United States	355 F2d 218	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1966	WorldLII		7
Doyle v Commissioner of Internal Revenue	354 F2d 480	United States Court of Appeals, Ninth Circuit	United States	3 Jan 1966	WorldLII		1
Stidger v Commissioner of Internal Revenue	355 F2d 294	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1965	WorldLII		1
England v United States	345 F2d 414	United States Court of Appeals, Seventh Circuit	United States	29 Apr 1965	WorldLII		9
Adelson v United States	342 F2d 332	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1965	WorldLII
Adelson v United States	[1965] USCA9 13	United States Court of Appeals, Ninth Circuit	United States	13 Jan 1965	WorldLII		1
Steinhort v Commissioner of Internal Revenue	335 F2d 496	United States Court of Appeals, Fifth Circuit	United States	11 Aug 1964	WorldLII		14
Hallabrin v Commissioner of Internal Revenue	325 F2d 298	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1963	WorldLII		7
Cockrell v Commissioner	321 F2d 504	United States Court of Appeals, Eighth Circuit	United States	19 Aug 1963	WorldLII		18
Light v Commissioner of Internal Revenue	310 F2d 716	United States Court of Appeals, Fifth Circuit	United States	28 Nov 1962	WorldLII		2
Wright v Hartsell	305 F2d 221	United States Court of Appeals, Ninth Circuit	United States	10 Jul 1962	WorldLII		24
Sheldon v Commissioner of Internal Revenue	299 F2d 48	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1962	WorldLII		1
United States Fidelity and Guaranty Co v E Lawrenson	298 F2d 890	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1962	WorldLII		7
Tidwell v Commissioner of Internal Revenue	[1962] USCA4 55	United States Court of Appeals, Fourth Circuit	United States	12 Jan 1962	WorldLII		1
Tidwell v Commissioner of Internal Revenue	298 F2d 864	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1962	WorldLII		5
Williams v D Patterson	(1961) 286 F2d 333	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1961	WorldLII		11
Maurer v United States	284 F2d 122	United States Court of Appeals, Tenth Circuit	United States	4 Nov 1960	WorldLII		7
Harvey v Commissioner	283 F2d 491	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1960	WorldLII		14
Vitter v United States	279 F2d 445	United States Court of Appeals, Fifth Circuit	United States	5 Aug 1960	WorldLII		9
Vitter v United States	[1960] USCA5 329	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1960	WorldLII
United States v LeBlanc	278 F2d 571	United States Court of Appeals, Fifth Circuit	United States	17 May 1960	WorldLII		12
Crowther v Commissioner of Internal Revenue	269 F2d 292	United States Court of Appeals, Ninth Circuit	United States	29 Jul 1959	WorldLII		12
Noland v Commissioner of Internal Revenue	[1959] USCA4 161	United States Court of Appeals, Fourth Circuit	United States	10 Jun 1959	WorldLII		2
Claunch v Commissioner of Internal Revenue	(1959) 264 F2d 309	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1959	WorldLII		8
Noland v Commissioner of Internal Revenue	269 F2d 108	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1959	WorldLII		14
Connelly v Commissioner of Internal Revenue	262 F2d 411	United States Court of Appeals, Second Circuit	United States	19 Jan 1959	WorldLII		5
Peurifoy v Commissioner	358 US 59; 3 L Ed 2d 30; 79 SCt 104	United States Supreme Court	United States	8 Dec 1958	WorldLII		47
Commissioner of Internal Revenue v F Janss	260 F2d 99	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1958	WorldLII		3
Connelly v Commissioner of Internal Revenue	[1958] USCA2 531	United States Court of Appeals, Second Circuit	United States	16 Oct 1958	WorldLII
Commissioner of Internal Revenue v E Peurifoy	[1958] USCA4 147	United States Court of Appeals, Fourth Circuit	United States	19 May 1958	WorldLII		2
United States v Woodall	255 F2d 370; 79 SCt 40; 3 L Ed 2d 64	United States Court of Appeals, Tenth Circuit	United States	6 May 1958	WorldLII		15
Commissioner of Internal Revenue v E Peurifoy	254 F2d 483	United States Court of Appeals, Fourth Circuit	United States	18 Oct 1957	WorldLII		20
Marshall v Commissioner of Internal Revenue	[1957] USCA5 233	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1957	WorldLII
O'Toole v Commissioner of Internal Revenue	243 F2d 302	United States Court of Appeals, Second Circuit	United States	8 Apr 1957	WorldLII		8
O'Toole v Commissioner of Internal Revenue	[1957] USCA2 203	United States Court of Appeals, Second Circuit	United States	15 Mar 1957	WorldLII
Marshall v Commissioner of Internal Revenue	240 F2d 185	United States Court of Appeals, Fifth Circuit	United States	16 Jan 1957	WorldLII		2
Fisher v Commissioner of Internal Revenue	230 F2d 79	United States Court of Appeals, Seventh Circuit	United States	8 Feb 1956	WorldLII		1
Ford v Commissioner of Internal Revenue	[1955] USCA4 260	United States Court of Appeals, Fourth Circuit	United States	3 Nov 1955	WorldLII
Chandler v Commissioner of Internal Revenue	(1955) 226 F2d 467	United States Court of Appeals, First Circuit	United States	2 Nov 1955	WorldLII		7
Ford v Commissioner of Internal Revenue	227 F2d 297	United States Court of Appeals, Fourth Circuit	United States	12 Oct 1955	WorldLII		9
Hammond v Commissioner of Internal Revenue	213 F2d 43	United States Court of Appeals, Fifth Circuit	United States	11 May 1954	WorldLII		8
Publicker v Commissioner of Internal Revenue	206 F2d 250	United States Court of Appeals, Third Circuit	United States	20 Mar 1953	WorldLII
Carragan v Commissioner of Internal Revenue	[1952] USCA2 241	United States Court of Appeals, Second Circuit	United States	12 May 1952	WorldLII		2
Carragan v Commissioner of Internal Revenue	197 F2d 246	United States Court of Appeals, Second Circuit	United States	15 Apr 1952	WorldLII		25
Amoroso v Commissioner of Internal Revenue	193 F2d 583	United States Court of Appeals, First Circuit	United States	8 Jan 1952	WorldLII		14
Stout v Commissioner Internal Revenue	[1950] USCA6 194	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1950	WorldLII
Andrews v Commissioner of Internal Revenue	179 F2d 502	United States Court of Appeals, Fourth Circuit	United States	28 Jan 1950	WorldLII		7
Andrews v Commissioner of Internal Revenue	[1950] USCA4 30	United States Court of Appeals, Fourth Circuit	United States	12 Jan 1950	WorldLII		2
Anderson v Mt Clemens Pottery Co	328 US 680; 90 L Ed 1515; 66 SCt 1187; 90 L Ed 2d 1515	United States Supreme Court	United States	14 Oct 1946	WorldLII		226

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Boehm v Commissioner	326 US 287; 90 L Ed 78; 66 SCt 120	United States Supreme Court	United States	7 Jan 1946	WorldLII		92
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
Addison v Holly Hill Fruit Products, Inc	322 US 607; 88 L Ed 1488; 64 SCt 1215	United States Supreme Court	United States	9 Oct 1944	WorldLII		136
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
Sullivan v Commissioner	1924 1 BTA 93		United States	circa 1924			3
Pennsylvania R Co v Towers	245 US 6; 62 L Ed 117; 38 SCt 2	United States Supreme Court	United States	15 Oct 1917	WorldLII		4
State Tonnage Tax Cases Cox v The Collector Trade Co	79 US 204; (1870) 12 Wall 204; 20 L Ed 370	United States Supreme Court	United States	1 Dec 1870	WorldLII		16
326 US 812	326 US 812; 66 SCt 482; 90 L Ed 496	United States Supreme Court	United States		Westlaw		5
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States		Westlaw		139
Barnhill v Commissioner	148 F2d 913		United States		Westlaw		27
Flowers v C I R	148 F2d 163		United States		Westlaw		8
Wallace v Commissioner	144 F2d 407		United States		Westlaw		11
Coburn v Commissioner of Internal Revenue	138 F2d 763		United States		Westlaw		13
Priddy v Commissioner	43 BTA 18		United States				1
Tracy v Commissioner	39 BTA 578		United States				1
Lindsay v Commissioner	34 BTA 840		United States				7
Powell v Commissioner	34 BTA 655		United States				5
21 Icc 428	21 ICC 428		United States				1
Peters v Commissioner	19 BTA 901		United States				1
Duncan v CIR	17 BTA 1088		United States				4
Brown v Commissioner	13 BTA 832		United States				4
Griesemer v Commissioner	10 BTA 386		United States				3
Bixler v Commissioner	5 BTA 1181		United States				3
Gustafson v Commissioner	3 Tax Cas 998		United Kingdom				2
Schurer v Commissioner	3 Tax Cas 544		United Kingdom				7