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Heim v Commissioner of Internal Revenue     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Estate of Upshaw v Commissioner	416 F2d 737	United States Court of Appeals, Seventh Circuit	United States	23 Sep 1969	WorldLII		13
Kanter v Commissioner of Internal Revenue	337 F3d 833	United States Court of Appeals, Seventh Circuit	United States	24 Jul 2003	WorldLII		9
Sharwell v Commissioner of Internal Revenue	419 F2d 1057	United States Court of Appeals, Sixth Circuit	United States	24 Dec 1969	WorldLII		8
Estate Varian v Commissioner of Internal Revenue	396 F2d 753	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1968	WorldLII		5
Schultz v Commissioner of Internal Revenue	278 F2d 927	United States Court of Appeals, Fifth Circuit	United States	30 May 1960	WorldLII		4
Martin v United States	411 F2d 1164	United States Court of Appeals, Eighth Circuit	United States	16 Jun 1969	WorldLII		3
Jones v Commissioner of Internal Revenue	327 F2d 98	United States Court of Appeals, Fourth Circuit	United States	3 Oct 1963	WorldLII		2
Gaynes v United States	454 F2d 1142	United States Court of Appeals, Fifth Circuit	United States	26 Jan 1972	WorldLII		1
Estate Varian v Commissioner of Internal Revenue	[1968] USCA9 350	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1968	WorldLII		1
Jones v Commissioner of Internal Revenue	[1964] USCA4 17	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1964	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
94 f2d 483	94 F2d 483		United States		Westlaw		7
Estate Varian v Commissioner of Internal Revenue	396 F2d 753	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1968	WorldLII		5
(1937) 91 f2d 516	(1937) 91 F2d 516		United States	circa 1937	Westlaw		5
Bour v Commissioner	23 Tax Cas 237		United Kingdom	circa 1968			5
Calhoun v Commissioner	23 Tax Cas 4		United Kingdom	circa 1968			5
Schultz v Commissioner of Internal Revenue	278 F2d 927	United States Court of Appeals, Fifth Circuit	United States	30 May 1960	WorldLII		4
Lane v Commissioner of Internal Revenue	(1956) 26 Tax Cas 405		United Kingdom	circa 1956			4
Garden City Feeder Co v Commissioner of Internal Revenue	75 F2d 804		United States	circa 1960	Westlaw		4
Stone v Commissioner	22 Tax Cas 893		United Kingdom	circa 1960			4
Martin v United States	411 F2d 1164	United States Court of Appeals, Eighth Circuit	United States	16 Jun 1969	WorldLII		3
Jones v Commissioner of Internal Revenue	327 F2d 98	United States Court of Appeals, Fourth Circuit	United States	3 Oct 1963	WorldLII		2
Heim v Commissioner	(1956) 27 Tax Cas 270		United Kingdom	circa 1956			2
Gaynes v United States	454 F2d 1142	United States Court of Appeals, Fifth Circuit	United States	26 Jan 1972	WorldLII		1
Estate Varian v Commissioner of Internal Revenue	[1968] USCA9 350	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1968	WorldLII		1
Jones v Commissioner of Internal Revenue	[1964] USCA4 17	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1964	WorldLII