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Pool v Commissioner of Internal Revenue     13

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Austin v Commissioner of Internal Revenue	263 F2d 460	United States Court of Appeals, Ninth Circuit	United States	9 Feb 1959	WorldLII		9
Bistline v United States	260 F2d 80	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1958	WorldLII		2
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Kaltreider v Commissioner of Internal Revenue	[1958] USCA3 332	United States Court of Appeals, Third Circuit	United States	17 Jul 1958	WorldLII		3
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII		33
Kelley v Commissioner of Internal Revenue	281 F2d 527	United States Court of Appeals, Ninth Circuit	United States	3 Aug 1960	WorldLII		4
Los Angeles Extension Co v United States Security First National Bank	315 F2d 1	United States Court of Appeals, Ninth Circuit	United States	19 Mar 1963	WorldLII		7
Macguire v Commissioner of Internal Revenue	450 F2d 1239	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1971	WorldLII		3
Starke v Commissioner of Internal Revenue	312 F2d 608	United States Court of Appeals, Ninth Circuit	United States	10 Jan 1963	WorldLII		3
United States v B Beard B	[1958] USCA9 204	United States Court of Appeals, Ninth Circuit	United States	26 May 1958	WorldLII
United States v B Beard B	260 F2d 81	United States Court of Appeals, Ninth Circuit	United States	27 Oct 1958	WorldLII		4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1938) 99 f2d 41	(1938) 99 F2d 41		United States	circa 1938	Westlaw		2
Achong v Commissioner of Internal Revenue	246 F2d 445	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1957	WorldLII		13
Acme Distributing Co v Collins	247 F2d 607	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1957	WorldLII		1
B F Goodrich Co v Naples	121 FSupp 345		United States		Westlaw		2
Broadcast Music, Inc v Havana Madrid Restaurant Corporation	175 F2d 77		United States		Westlaw		48
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Chandler v United States Chandler	(1955) 226 F2d 403	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1955	WorldLII		20
Cohn v Commissioner of Internal Revenue	(1955) 226 F2d 22	United States Court of Appeals, Ninth Circuit	United States	1 Oct 1955	WorldLII		13
Commissioner v Boeing	(1939) 106 F2d 305		United States	circa 1939	Westlaw		11
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
Curtis Co v Commissioner of Internal Revenue	(1956) 232 F2d 167	United States Court of Appeals, Third Circuit	United States	30 Mar 1956	WorldLII		22
Earle v Woodlaw	245 F2d 119; 122 CA 9	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1957	WorldLII		25
Ehrman v Commissioner	120 F2d 607		United States	circa 1956	Westlaw		22
Galena Oaks Corporation v Scofield	218 F2d 217	United States Court of Appeals, Fifth Circuit	United States	29 Dec 1954	WorldLII		153
Gruver v Commissioner	142 F2d 363		United States	circa 1954	Westlaw		17
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Homann v Commissioner of Internal Revenue	230 F2d 671	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1956	WorldLII		5
Home Co v Commissioner of Internal Revenue	212 F2d 637	United States Court of Appeals, Tenth Circuit	United States	12 May 1954	WorldLII		22
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII		49
Mauldin v Commissioner of Internal Revenue	195 F2d 714	United States Court of Appeals, Tenth Circuit	United States	19 Mar 1952	WorldLII		25
McGah v Commissioner of Internal Revenue	(1954) 210 F2d 769	United States Court of Appeals, Ninth Circuit	United States	18 Feb 1954	WorldLII		11
Pacific Homes v United States	(1956) 230 F2d 755	United States Court of Appeals, Ninth Circuit	United States	21 Feb 1956	WorldLII		8
Palos Verdes Corporation v United States	201 F2d 256	United States Court of Appeals, Ninth Circuit	United States	26 Dec 1952	WorldLII		10
Richards v Commissioner of Internal Revenue	(1936) 81 F2d 369		United States	circa 1936	Westlaw		21
Rollingwood Corporation v Commissioner	190 F2d 263	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1951	WorldLII		45
Schafer v Helvering	299 US 171; 81 L Ed 101; 57 SCt 148	United States Supreme Court	United States	7 Dec 1936	WorldLII		5
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII		5
Smith v H Dunn	(1955) 224 F2d 353	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1955	WorldLII		37
Snell v Commissioner of Internal Revenue	97 F2d 891		United States	circa 1957	Westlaw		25
Stockton Harbor Industrial Co v Commissioner of Internal Revenue	216 F2d 638	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1954	WorldLII		24
Sun Life Assur Co of Canada v Stacks	187 F2d 17	United States Court of Appeals, Seventh Circuit	United States	22 Jan 1951	WorldLII		10
Victory Housing v Commissioner of Internal Revenue	205 F2d 371	United States Court of Appeals, Tenth Circuit	United States	12 Jun 1953	WorldLII		15
Walling v General Industries Co	330 US 545; 91 L Ed 1088; 67 SCt 883	United States Supreme Court	United States	31 Mar 1947	WorldLII		73