145 f2d 634
|
145 F2d 634
|
|
United States
|
|
Westlaw
|
|
5
|
42 f2d 158
|
42 F2d 158
|
|
United States
|
|
Westlaw
|
|
3
|
Allen v Edwards, DCGa
|
114 FSupp 672
|
|
United States
|
|
Westlaw
|
|
5
|
Helvering v Wilmington Trust Co
|
124 F2d 156
|
|
United States
|
|
Westlaw
|
|
7
|
Nelson v Commissioner of Internal Revenue
|
[1960] USCA5 425
|
United States Court of Appeals, Fifth Circuit
|
United States
|
7 Sep 1960
|
WorldLII
|
|
|
Nelson v Commissioner of Internal Revenue
|
281 F2d 1
|
United States Court of Appeals, Fifth Circuit
|
United States
|
14 Jul 1960
|
WorldLII
|
|
4
|
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
|
Putnam v Commissioner of Internal Revenue
|
224 F2d 947
|
United States Court of Appeals, Eighth Circuit
|
United States
|
11 Aug 1955
|
WorldLII
|
|
7
|
Edwards v H C Allen Jr B Edwards H
|
216 F2d 794
|
United States Court of Appeals, Fifth Circuit
|
United States
|
16 Nov 1954
|
WorldLII
|
|
8
|
Ansley v Commissioner of Internal Revenue
|
217 F2d 252
|
United States Court of Appeals, Third Circuit
|
United States
|
5 Oct 1954
|
WorldLII
|
|
10
|
Pollak v Commissioner of Internal Revenue
|
209 F2d 57
|
United States Court of Appeals, Third Circuit
|
United States
|
14 Dec 1953
|
WorldLII
|
|
8
|
Commissioner of Internal Revenue v Smith
|
203 F2d 310
|
United States Court of Appeals, Second Circuit
|
United States
|
3 Feb 1953
|
WorldLII
|
|
35
|
Fox v Commissioner of Internal Revenue
|
190 F2d 101; 39 ALR 2d 873
|
United States Court of Appeals, Second Circuit
|
United States
|
2 Jul 1951
|
WorldLII
|
|
17
|
Wilmington Trust Co v Helvering
|
316 US 164; 86 L Ed 1352; 62 SCt 984
|
United States Supreme Court
|
United States
|
27 Apr 1942
|
WorldLII
|
|
27
|
Helvering v Price
|
309 US 409; 84 L Ed 836; 60 SCt 673
|
United States Supreme Court
|
United States
|
25 Mar 1940
|
WorldLII
|
|
26
|
Spring City Foundry Co v Commissioner
|
292 US 182; 78 L Ed 1200; 78 L Ed 2d 1200; 54 SCt 644
|
United States Supreme Court
|
United States
|
30 Apr 1934
|
WorldLII
|
|
75
|
Eckert v Burnet
|
283 US 140; 75 L Ed 911; 51 SCt 373
|
United States Supreme Court
|
United States
|
13 Apr 1931
|
WorldLII
|
|
23
|
Roberts v Commissioner
|
(1937) 36 BTA 549
|
|
United States
|
circa 1937
|
|
|
2
|
Sherman v Commissioner
|
18 Tax Cas 746
|
|
United Kingdom
|
|
|
|
4
|
5 Public Administration Review 30
|
5 Public Administration Review 30
|
Public Administration Review
|
United States
|
|
|
|
2
|
Leslie v Commissioner
|
6 Tax Cas 488
|
|
United Kingdom
|
|
|
|
3
|
Gimbel v Commissioner
|
36 BTA 539
|
|
United States
|
|
|
|
5
|
Sharp v Commissioner
|
(1938) 38 BTA 166
|
|
United States
|
circa 1938
|
|
|
2
|
Greenspon v Commissioner
|
8 Tax Cas 431
|
|
United Kingdom
|
|
|
|
5
|
(1946) 6 Tax Cas 1231
|
(1946) 6 Tax Cas 1231
|
|
United Kingdom
|
circa 1946
|
|
|
1
|
Pierce v Commissioner
|
41 BTA 1261
|
|
United States
|
|
|
|
4
|
Ortiz v Commissioner
|
42 BTA 173
|
|
United States
|
|
|
|
3
|