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Commissioner of Internal Revenue v Smith   flag  35

203 F2d 310
United States Court of Appeals, Second Circuit
United States
3rd February, 1953

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 flag 8
Schley v Commissioner of Internal Revenue [1967] USCA2 191 United States Court of Appeals, Second Circuit United States 17 Mar 1967 WorldLII flag 1
Schley v Commissioner of Internal Revenue 375 F2d 747 United States Court of Appeals, Second Circuit United States 20 Oct 1966 WorldLII flag 14
Estate Campbell v Commissioner of Internal Revenue 343 F2d 462 United States Court of Appeals, Second Circuit United States 31 Mar 1965 WorldLII flag 1
Estate Campbell v Commissioner of Internal Revenue [1965] USCA2 202 United States Court of Appeals, Second Circuit United States 16 Mar 1965 WorldLII flag
Whipple v Commissioner 373 US 193; 10 L Ed 2d 288; 83 SCt 1168 United States Supreme Court United States 17 Jun 1963 WorldLII flag 73
United States v H F Keeler H [1962] USCA9 368 United States Court of Appeals, Ninth Circuit United States 26 Oct 1962 WorldLII flag
Trent v Commissioner of Internal Revenue [1961] USCA2 423 United States Court of Appeals, Second Circuit United States 9 Jun 1961 WorldLII flag 3
Trent v Commissioner of Internal Revenue 291 F2d 669 United States Court of Appeals, Second Circuit United States 8 May 1961 WorldLII flag 28
Rollins v Commissioner of Internal Revenue [1960] USCA4 90 United States Court of Appeals, Fourth Circuit United States 15 Mar 1960 WorldLII flag
Rollins v Commissioner of Internal Revenue 276 F2d 368 United States Court of Appeals, Fourth Circuit United States 12 Jan 1960 WorldLII flag 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 flag
Cotnam v Commissioner 263 F2d 119; 70 ALR 2d 1035 United States Court of Appeals, Fifth Circuit United States 23 Jan 1959 WorldLII flag 26
Holtz v Commissioner of Internal Revenue 256 F2d 865 United States Court of Appeals, Ninth Circuit United States 12 Jun 1958 WorldLII flag 9
Ferguson v Commissioner of Internal Revenue 253 F2d 403 United States Court of Appeals, Fourth Circuit United States 6 Mar 1958 WorldLII flag 6
Ferguson v Commissioner of Internal Revenue [1958] USCA4 37 United States Court of Appeals, Fourth Circuit United States 20 Jan 1958 WorldLII flag
Hixon v Commissioner of Internal Revenue 253 F2d 459 United States Court of Appeals, Second Circuit United States 25 Mar 1958 WorldLII flag
Hixon v Commissioner of Internal Revenue [1958] USCA2 132 United States Court of Appeals, Second Circuit United States 4 Mar 1958 WorldLII flag
Towers v Commissioner of Internal Revenue [1957] USCA2 475 United States Court of Appeals, Second Circuit United States 2 Aug 1957 WorldLII flag
Towers v Commissioner of Internal Revenue 247 F2d 233 United States Court of Appeals, Second Circuit United States 16 May 1957 WorldLII flag 20
Wheeler v Commissioner of Internal Revenue [1957] USCA2 150 United States Court of Appeals, Second Circuit United States 25 Feb 1957 WorldLII flag
Wheeler v Commissioner of Internal Revenue 241 F2d 883 United States Court of Appeals, Second Circuit United States 23 Jan 1957 WorldLII flag 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 flag 51
Folker v Johnson 230 F2d 906 United States Court of Appeals, Second Circuit United States 29 Feb 1956 WorldLII flag 26
Hickerson v Commissioner of Internal Revenue 229 F2d 631 United States Court of Appeals, Second Circuit United States 11 Jan 1956 WorldLII flag 10
Putnam v Commissioner of Internal Revenue 224 F2d 947 United States Court of Appeals, Eighth Circuit United States 11 Aug 1955 WorldLII flag 7
Cudlip v Commissioner of Internal Revenue 220 F2d 565 United States Court of Appeals, Sixth Circuit United States 18 Feb 1955 WorldLII flag 4
Hickerson v Commissioner of Internal Revenue [1955] USCA2 550 United States Court of Appeals, Second Circuit United States 8 Dec 1955 WorldLII flag 2
Folker v W Johnson [1955] USCA2 467 United States Court of Appeals, Second Circuit United States 14 Oct 1955 WorldLII flag
Nicholson v Commissioner of Internal Revenue 218 F2d 240 United States Court of Appeals, Tenth Circuit United States 27 Dec 1954 WorldLII flag 11
Campbell v Walker 208 F2d 457 United States Court of Appeals, Fifth Circuit United States 7 Jan 1954 WorldLII flag 3
Campbell v Walker [1953] USCA5 464 United States Court of Appeals, Fifth Circuit United States 9 Dec 1953 WorldLII flag
Fontana v Grace Line [1953] USCA2 303 United States Court of Appeals, Second Circuit United States 23 Jun 1953 WorldLII flag
Fontana v Grace Line [1953] USCA2 232 United States Court of Appeals, Second Circuit United States 14 May 1953 WorldLII flag
Commissioner of Internal Revenue v Smith [1953] USCA2 157 United States Court of Appeals, Second Circuit United States 10 Apr 1953 WorldLII flag 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 flag 111
(1935) 76 f2d 680 (1935) 76 F2d 680 United States circa 1935 Westlaw flag 7
(1933) 63 f2d 1020 (1933) 63 F2d 1020 United States circa 1933 Westlaw flag 4
Dalton v Bowers 287 US 404; 77 L Ed 389; 53 SCt 205 United States Supreme Court United States 12 Dec 1932 WorldLII flag 33
Burnet v Clark 287 US 410; 77 L Ed 397; 53 SCt 207 United States Supreme Court United States 12 Dec 1932 WorldLII flag 53
Van Dyke v C I R (1931) 23 BTA 946 United States circa 1931 flag 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 flag 135
Van Dyke v Helvering 291 US 642; 78 L Ed 1040; 54 SCt 437 United States Supreme Court United States Westlaw flag 5
99 ALR 564 99 ALR 564 Australia LexisNexis AU flag 2
78 Docket 22397 78 Docket 22397 United States - Pennsylvania flag 2
Washburn v Com'r of Internal Revenue (CCA) 51 F2d 949 United States Westlaw flag 12
People ex rel Hoyt v Tax Com'rs 23 NY 242 United States - New York flag 3
CIR v Smith 17 Tax Cas 135 United Kingdom flag 5

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