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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Axel Johnson Incorporated v Carroll Carolina Oil Co Incorporated | 145 F3d 660 | United States Court of Appeals, Fourth Circuit | United States | 4 Jun 1998 | WorldLII |
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Commissioner v Groetzinger |
480 US 23; |
United States Supreme Court | United States | 24 Feb 1987 | WorldLII |
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Samann v Commissioner of Internal Revenue | [1963] USCA4 49 | United States Court of Appeals, Fourth Circuit | United States | 16 Jan 1963 | WorldLII |
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Samann v Commissioner of Internal Revenue | 313 F2d 461 | United States Court of Appeals, Fourth Circuit | United States | 28 Sep 1962 | WorldLII |
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Henningsen v Commissioner of Internal Revenue | [1957] USCA4 139 | United States Court of Appeals, Fourth Circuit | United States | 27 Apr 1957 | WorldLII |
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Henningsen v Commissioner of Internal Revenue | 243 F2d 954 | United States Court of Appeals, Fourth Circuit | United States | 15 Jan 1957 | WorldLII |
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United States v Balanovski | 236 F2d 298 | United States Court of Appeals, Second Circuit | United States | 14 Aug 1956 | WorldLII |
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United States v Balanovski I | [1956] USCA2 327 | United States Court of Appeals, Second Circuit | United States | 4 Jun 1956 | WorldLII |
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Ward v Commissioner of Internal Revenue | 224 F2d 547 | United States Court of Appeals, Ninth Circuit | United States | 22 Jun 1955 | WorldLII |
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Marsman v Commissioner of Internal Revenue | [1953] USCA4 144 | United States Court of Appeals, Fourth Circuit | United States | 7 Jul 1953 | WorldLII |
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Marsman v Commissioner of Internal Revenue | 205 F2d 335 | United States Court of Appeals, Fourth Circuit | United States | 13 Apr 1953 | WorldLII |
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Benton v Commissioner of Internal Revenue | 197 F2d 745 | United States Court of Appeals, Fifth Circuit | United States | 20 Jun 1952 | WorldLII |
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Culbertson v Commissioner of Internal Revenue | 194 F2d 581 | United States Court of Appeals, Fifth Circuit | United States | 6 Mar 1952 | WorldLII |
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Commissioner of Internal Revenue v Patino | [1950] USCA4 299 | United States Court of Appeals, Fourth Circuit | United States | 30 Dec 1950 | WorldLII |
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Commissioner of Internal Revenue v Nubar | [1950] USCA4 290 | United States Court of Appeals, Fourth Circuit | United States | 20 Dec 1950 | WorldLII |
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Commissioner of Internal Revenue v Patino | 186 F2d 962 | United States Court of Appeals, Fourth Circuit | United States | 16 Nov 1950 | WorldLII |
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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Myers v Commissioner of Internal Revenue | 180 F2d 969 | United States Court of Appeals, Fourth Circuit | United States | 28 Mar 1950 | WorldLII |
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Florica Constantinescu v Commissioner of Internal Revenue |
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United Kingdom | circa 1948 |
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Commissioner of Internal Revenue v Wheeler |
324 US 542; |
United States Supreme Court | United States | 7 May 1945 | WorldLII |
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Higgins v Commissioner |
312 US 212; |
United States Supreme Court | United States | 3 Mar 1941 | WorldLII |
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Helvering v Wilshire Oil Co |
308 US 90; |
United States Supreme Court | United States | 11 Dec 1939 | WorldLII |
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Snyder v Commissioner |
295 US 134; |
United States Supreme Court | United States | 29 Apr 1935 | WorldLII |
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Fawcus Machine Co v United States |
282 US 375; |
United States Supreme Court | United States | 5 Jan 1931 | WorldLII |
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Brewster v Gage |
280 US 327; |
United States Supreme Court | United States | 6 Jan 1930 | WorldLII |
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Viator v Stone |
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United States Supreme Court | United States | circa 1948 | Westlaw |
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Matter of Newcomb |
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United States - New York |
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171 f2d 457 |
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United States | Westlaw |
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164 f 783 |
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Commissioner v Wiesler |
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United States | circa 1948 | Westlaw |
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Commissioner v Swent |
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United States | circa 1948 | Westlaw |
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Fuld v Commissioner |
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United States | Westlaw |
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Schumacher v CIR |
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United States |
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Matter of Seeley |
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United Kingdom |
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13 Tax Cas 566 |
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United Kingdom |
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Adda v Cir |
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United Kingdom |
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6 Tax Cas 1148 |
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United Kingdom |
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