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Commissioner of Internal Revenue v Smith     35

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Parkside Inc v Commissioner of Internal Revenue	571 F2d 1092	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1977	WorldLII		8
Schley v Commissioner of Internal Revenue	[1967] USCA2 191	United States Court of Appeals, Second Circuit	United States	17 Mar 1967	WorldLII		1
Schley v Commissioner of Internal Revenue	375 F2d 747	United States Court of Appeals, Second Circuit	United States	20 Oct 1966	WorldLII		14
Estate Campbell v Commissioner of Internal Revenue	343 F2d 462	United States Court of Appeals, Second Circuit	United States	31 Mar 1965	WorldLII		1
Estate Campbell v Commissioner of Internal Revenue	[1965] USCA2 202	United States Court of Appeals, Second Circuit	United States	16 Mar 1965	WorldLII
Whipple v Commissioner	373 US 193; 10 L Ed 2d 288; 83 SCt 1168	United States Supreme Court	United States	17 Jun 1963	WorldLII		73
United States v H F Keeler H	[1962] USCA9 368	United States Court of Appeals, Ninth Circuit	United States	26 Oct 1962	WorldLII
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII		3
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII		28
Rollins v Commissioner of Internal Revenue	[1960] USCA4 90	United States Court of Appeals, Fourth Circuit	United States	15 Mar 1960	WorldLII
Rollins v Commissioner of Internal Revenue	276 F2d 368	United States Court of Appeals, Fourth Circuit	United States	12 Jan 1960	WorldLII		8
Continental Trading Inc v Commissioner of Internal Revenue	[1959] USCA9 102	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1959	WorldLII
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII		26
Holtz v Commissioner of Internal Revenue	256 F2d 865	United States Court of Appeals, Ninth Circuit	United States	12 Jun 1958	WorldLII		9
Hixon v Commissioner of Internal Revenue	253 F2d 459	United States Court of Appeals, Second Circuit	United States	25 Mar 1958	WorldLII
Ferguson v Commissioner of Internal Revenue	253 F2d 403	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1958	WorldLII		6
Hixon v Commissioner of Internal Revenue	[1958] USCA2 132	United States Court of Appeals, Second Circuit	United States	4 Mar 1958	WorldLII
Ferguson v Commissioner of Internal Revenue	[1958] USCA4 37	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1958	WorldLII
Towers v Commissioner of Internal Revenue	[1957] USCA2 475	United States Court of Appeals, Second Circuit	United States	2 Aug 1957	WorldLII
Towers v Commissioner of Internal Revenue	247 F2d 233	United States Court of Appeals, Second Circuit	United States	16 May 1957	WorldLII		20
Wheeler v Commissioner of Internal Revenue	[1957] USCA2 150	United States Court of Appeals, Second Circuit	United States	25 Feb 1957	WorldLII
Wheeler v Commissioner of Internal Revenue	241 F2d 883	United States Court of Appeals, Second Circuit	United States	23 Jan 1957	WorldLII		19
Putnam v Commissioner	352 US 82; 1 L Ed 2d 144; 77 SCt 175	United States Supreme Court	United States	3 Dec 1956	WorldLII		51
Folker v Johnson	230 F2d 906	United States Court of Appeals, Second Circuit	United States	29 Feb 1956	WorldLII		26
Hickerson v Commissioner of Internal Revenue	229 F2d 631	United States Court of Appeals, Second Circuit	United States	11 Jan 1956	WorldLII		10
Hickerson v Commissioner of Internal Revenue	[1955] USCA2 550	United States Court of Appeals, Second Circuit	United States	8 Dec 1955	WorldLII		2
Folker v W Johnson	[1955] USCA2 467	United States Court of Appeals, Second Circuit	United States	14 Oct 1955	WorldLII
Putnam v Commissioner of Internal Revenue	224 F2d 947	United States Court of Appeals, Eighth Circuit	United States	11 Aug 1955	WorldLII		7
Cudlip v Commissioner of Internal Revenue	220 F2d 565	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1955	WorldLII		4
Nicholson v Commissioner of Internal Revenue	218 F2d 240	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1954	WorldLII		11
Campbell v Walker	208 F2d 457	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1954	WorldLII		3
Campbell v Walker	[1953] USCA5 464	United States Court of Appeals, Fifth Circuit	United States	9 Dec 1953	WorldLII
Fontana v Grace Line	[1953] USCA2 303	United States Court of Appeals, Second Circuit	United States	23 Jun 1953	WorldLII
Fontana v Grace Line	[1953] USCA2 232	United States Court of Appeals, Second Circuit	United States	14 May 1953	WorldLII
Commissioner of Internal Revenue v Smith	[1953] USCA2 157	United States Court of Appeals, Second Circuit	United States	10 Apr 1953	WorldLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
(1935) 76 f2d 680	(1935) 76 F2d 680		United States	circa 1935	Westlaw		7
(1933) 63 f2d 1020	(1933) 63 F2d 1020		United States	circa 1933	Westlaw		4
Dalton v Bowers	287 US 404; 77 L Ed 389; 53 SCt 205	United States Supreme Court	United States	12 Dec 1932	WorldLII		33
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII		53
Van Dyke v C I R	(1931) 23 BTA 946		United States	circa 1931			4
Flint v Stone Tracy Co	220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589	United States Supreme Court	United States	13 Mar 1911	WorldLII		135
Van Dyke v Helvering	291 US 642; 78 L Ed 1040; 54 SCt 437	United States Supreme Court	United States		Westlaw		5
99 ALR 564	99 ALR 564		Australia		LexisNexis AU		2
78 Docket 22397	78 Docket 22397		United States - Pennsylvania				2
Washburn v Com'r of Internal Revenue (CCA)	51 F2d 949		United States		Westlaw		12
People ex rel Hoyt v Tax Com'rs	23 NY 242		United States - New York				3
CIR v Smith	17 Tax Cas 135		United Kingdom				5