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Little v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Helvering v Gowran	302 US 238; 82 L Ed 224; 58 SCt 154	United States Supreme Court	United States	6 Dec 1937	WorldLII		301
Payne v Commissioner of Internal Revenue	(1959) 268 F2d 617	United States Court of Appeals, Fifth Circuit	United States	29 Jun 1959	WorldLII		16
Vincent C Campbell	11 Tax Cas 510		United Kingdom	circa 1959			15
Bernstein v Commissioner of Internal Revenue	267 F2d 879	United States Court of Appeals, Fifth Circuit	United States	29 May 1959	WorldLII		12
Sorin v Commissioner	29 Tax Cas 959		United Kingdom	circa 1959			10
Wilson v CIR	(1956) 25 Tax Cas 1058		United Kingdom	circa 1956			8
Bard-Parker Co v Commissioner of Internal Revenue	218 F2d 52	United States Court of Appeals, Second Circuit	United States	10 Nov 1954	WorldLII		8
Lenox Clothes Shop v CIR	139 F2d 56		United States	circa 1954	Westlaw		8
Gowran v Com'r	(1936) 87 F2d 125		United States	circa 1936	Westlaw		6
Shanley v Bowers (CCA)	81 F2d 13		United States	circa 1954	Westlaw		6
32 Tax Cas 411	32 Tax Cas 411		United Kingdom	circa 1954			6
Payne v Commissioner	(1958) 30 Tax Cas 1044		United Kingdom	circa 1958			5
(1940) 111 f2d 53	(1940) 111 F2d 53		United States	circa 1940	Westlaw		5
Wenger v Commissioner	42 BTA 225		United States	circa 1954			5
Security First National Bank of Los Angeles v Commissioner	28 BTA 289		United States				5
(1959) 32 Tax Cas 782	(1959) 32 Tax Cas 782		United Kingdom	circa 1959			4
(1952) 18 Tax Cas 1255	(1952) 18 Tax Cas 1255		United Kingdom	circa 1952			4
Booth Fisheries Co v Commissioner, IRS	(1936) 84 F2d 49		United States	circa 1936	Westlaw		4
129 f2d 363	129 F2d 363		United States	circa 1936	Westlaw		4
Friednash v Commissioner of Internal Revenue	209 F2d 601	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1954	WorldLII		3
(1942) 127 f2d 523	(1942) 127 F2d 523		United States	circa 1942	Westlaw		3
(1939) 40 Bta 672	(1939) 40 BTA 672		United States	circa 1939			3
Theatre Concessions, Inc	(1958) 29 Tax Cas 754		United Kingdom	circa 1958			2
Moore v Commissioner of Internal Revenue	202 F2d 45	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1953	WorldLII		2
(1941) 43 Bta 973	(1941) 43 BTA 973		United States	circa 1941			2
(1928) 14 Bta 769	(1928) 14 BTA 769		United States	circa 1928			2
31 Tax Cas 607	31 Tax Cas 607		United Kingdom	circa 1953			2