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Lockhart v Commissioner of Internal Revenue     7

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Juda v Commissioner of Internal Revenue	877 F2d 1075; 64 AFTR2d 89-5068	United States Court of Appeals, First Circuit	United States	15 Jun 1989	WorldLII
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Merck Co v R Smith	261 F2d 162	United States Court of Appeals, Third Circuit	United States	9 Oct 1958	WorldLII		9
Magnus v Commissioner of Internal Revenue	[1958] USCA3 399	United States Court of Appeals, Third Circuit	United States	7 Oct 1958	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Allen v Werner	190 F2d 840	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1951	WorldLII		27
Dunlap v Oldham Lumber Co	178 F2d 781	United States Court of Appeals, Fifth Circuit	United States	13 Mar 1950	WorldLII		20
Juda v Commissioner of Internal Revenue	877 F2d 1075; 64 AFTR2d 89-5068	United States Court of Appeals, First Circuit	United States	15 Jun 1989	WorldLII
Commissioner of Internal Revenue v A Reece	233 F2d 30	United States Court of Appeals, First Circuit	United States	3 Apr 1956	WorldLII		11
Rollman v Commissioner of Internal Revenue	244 F2d 634	United States Court of Appeals, Fourth Circuit	United States	8 May 1957	WorldLII		18
Massey v United States	226 F2d 724	United States Court of Appeals, Seventh Circuit	United States	21 Oct 1955	WorldLII		2
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Merck Co v R Smith	261 F2d 162	United States Court of Appeals, Third Circuit	United States	9 Oct 1958	WorldLII		9
Magnus v Commissioner of Internal Revenue	[1958] USCA3 399	United States Court of Appeals, Third Circuit	United States	7 Oct 1958	WorldLII
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
Commissioner of Internal Revenue v Stokes' Estate	200 F2d 637	United States Court of Appeals, Third Circuit	United States	7 Jan 1953	WorldLII		21
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
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Waterman v Mackenzie	138 US 252; 34 L Ed 923; 11 SCt 334	United States Supreme Court	United States	2 Feb 1891	WorldLII		90
314 US 668	314 US 668; 86 L Ed 534; 62 SCt 129	United States Supreme Court	United States	circa 1958	Westlaw		15
Finn v Railroad Commission	286 US 565; 76 L Ed 1297; 52 SCt 646	United States Supreme Court	United States	circa 1958	Westlaw		9
(1949) 171 f2d 952	(1949) 171 F2d 952		United States	circa 1949	Westlaw		10
Myers v Commissioner	6 Tax Cas 258		United Kingdom	circa 1958			21
Ehrman v Commissioner	120 F2d 607		United States		Westlaw		22
Parke, Davis & Co v Commissioner	31 BTA 427		United States	circa 1958			10
[1946-1] CB 3	[1946-1] CB 3			circa 1946			1
(1950) 1950-1 CB 7	(1950) 1950-1 CB 7			circa 1950			2
119 Uspq 196	119 USPQ 196		United States	circa 1958			1
Rose Marie Reid v Commissioner	(1956) 26 Tax Cas 622		United Kingdom	circa 1956			8
Commissioner of Internal Revenue v Celanese Corporation	140 F2d 339; 78 USApp DC 292		United States - District of Columbia	circa 1989	Westlaw		22
Avery v Commissioner	(1942) 47 BTA 538		United States	circa 1942			2
Snell v Commissioner of Internal Revenue	97 F2d 891		United States	circa 1989	Westlaw		25
46 ALR 2d 615	46 ALR 2d 615		United States	circa 1989			3
(1932) 56 f2d 121	(1932) 56 F2d 121		United States	circa 1932	Westlaw		7