(1938) 97 f2d 62
|
(1938) 97 F2d 62
|
|
United States
|
circa 1938
|
Westlaw
|
|
2
|
Bouche v Commissioner
|
(1952) 18 Tax Cas 144
|
|
United Kingdom
|
circa 1952
|
|
|
5
|
Cir 1958); CIR v Bradley
|
(1932) 56 F2d 728
|
|
United States
|
circa 1932
|
Westlaw
|
|
4
|
Cohan v Commissioner
|
39 F2d 540
|
|
United States
|
|
Westlaw
|
|
186
|
Davis v Commissioner of Internal Revenue
|
239 F2d 187
|
United States Court of Appeals, Seventh Circuit
|
United States
|
13 Dec 1956
|
WorldLII
|
|
19
|
Estate of Bradley v Commissioner of Internal Revenue
|
(1930) 19 BTA 49
|
|
United States
|
circa 1930
|
|
|
3
|
Estate of Spiegel v Commissioner
|
12 Tax Cas 524
|
|
United Kingdom
|
circa 1930
|
|
|
11
|
Gariepy v United States
|
189 F2d 459
|
United States Court of Appeals, Sixth Circuit
|
United States
|
28 May 1951
|
WorldLII
|
|
58
|
Helvering v Taylor
|
293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
269
|
Holland v United States
|
348 US 121; 99 L Ed 150; 75 SCt 127
|
United States Supreme Court
|
United States
|
31 Jan 1955
|
WorldLII
|
|
1146
|
Hooper v United States
|
216 F2d 684
|
United States Court of Appeals, Tenth Circuit
|
United States
|
8 Dec 1954
|
WorldLII
|
|
15
|
Id (distinguishing Fischer v Commissioner
|
(1950) 14 Tax Cas 792
|
|
United Kingdom
|
circa 1950
|
|
|
6
|
Jacobs v United States
|
(1954) 126 FSupp 154; 131 Ct Cl 1
|
|
United States
|
circa 1954
|
Westlaw
|
|
3
|
Kite v Commissioner of Internal Revenue
|
217 F2d 585
|
United States Court of Appeals, Fifth Circuit
|
United States
|
4 Feb 1955
|
WorldLII
|
|
10
|
Potson v Commissioner
|
(1954) 22 Tax Cas 912
|
|
United Kingdom
|
circa 1954
|
|
|
4
|
Rubino v Commissioner of Internal Revenue
|
226 F2d 291
|
United States Court of Appeals, Sixth Circuit
|
United States
|
20 Oct 1955
|
WorldLII
|
|
8
|
Treasury Regulations Cf Broussard v Commissioner
|
(1951) 16 Tax Cas 23
|
|
United Kingdom
|
circa 1951
|
|
|
6
|
United States v Clark, DC
|
123 FSupp 608
|
|
United States
|
circa 1951
|
Westlaw
|
|
5
|
United States v Glazer, DCEDMo 1952
|
14 FRD 86
|
|
United States
|
circa 1952
|
|
|
2
|
United States v Ridley, DCND Ga 1954
|
120 FSupp 530
|
|
United States
|
circa 1954
|
Westlaw
|
|
10
|
Witt's Estate v Fahs, (DCFla 1956)
|
160 FSupp 521
|
|
United States
|
circa 1956
|
Westlaw
|
|
3
|
10 Tax LR 431
|
10 Tax LR 431
|
|
India
|
circa 1956
|
|
|
3
|
41 Ir C1939
|
41 IR C1939
|
|
|
circa 1939
|
|
|
2
|