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Zimmermann v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Estate of Luehrmann v Commissioner of Internal Revenue	287 F2d 10	United States Court of Appeals, Eighth Circuit	United States	8 Feb 1961	WorldLII		18
Zimmermann v Commissioner of Internal Revenue	[1957] USCA8 41	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1957	WorldLII
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Helvering v Le Gierse	312 US 531; (1941) 41-1 USTC 10; 85 L Ed 996; 61 SCt 646	United States Supreme Court	United States	3 Mar 1941	WorldLII		42
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Carr v Hamilton	129 US 252; 32 L Ed 669; 9 SCt 295	United States Supreme Court	United States	28 Jan 1889	WorldLII		7
25 Tax Cas 233	25 Tax Cas 233		United Kingdom				2
Igleheart v Commissioner	174 F2d 605		United States		Westlaw		3
21 Tax Cas 104	21 Tax Cas 104		United Kingdom				2
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
100 f2d 379	100 F2d 379		United States	circa 1993	Westlaw		5
2 Tax Cas 220	2 Tax Cas 220		United Kingdom	circa 1993			3
122 Nys2d 239	122 NYS2d 239		United States - New York	circa 1993			3