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O'Dwyer v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
United States v Miriani	422 F2d 150	United States Court of Appeals, Sixth Circuit	United States	20 Feb 1970	WorldLII		12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Reichert v Commissioner	19 Tax Cas 1027		United Kingdom				4
28 Tax Cas 698	28 Tax Cas 698		United Kingdom				4
United States v Miriani	422 F2d 150	United States Court of Appeals, Sixth Circuit	United States	20 Feb 1970	WorldLII		12
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII		15
Finley v Commissioner of Internal Revenue	255 F2d 128	United States Court of Appeals, Tenth Circuit	United States	23 Apr 1958	WorldLII		7
United States v Serrian	251 F2d 311	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1957	WorldLII		17
Lias v Commissioner of Internal Revenue	235 F2d 879	United States Court of Appeals, Fourth Circuit	United States	3 Aug 1956	WorldLII		2
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Fairmont Aluminum Co v Commissioner of Internal Revenue	222 F2d 622	United States Court of Appeals, Fourth Circuit	United States	14 Apr 1955	WorldLII		32
Gonzales v United States	348 US 407; 99 L Ed 467; 75 SCt 409	United States Supreme Court	United States	14 Mar 1955	WorldLII		108
Simmons v United States	348 US 397; 99 L Ed 453; 75 SCt 397; 99 L Ed 2d 453	United States Supreme Court	United States	14 Mar 1955	WorldLII		100
Reichert v Commissioner of Internal Revenue	214 F2d 19	United States Court of Appeals, Seventh Circuit	United States	9 Jun 1954	WorldLII		8
Stoumen v Commissioner of Internal Revenue	208 F2d 903	United States Court of Appeals, Third Circuit	United States	31 Dec 1953	WorldLII		17
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Gillette's Estate v Commissioner of Internal Revenue	(1950) 182 F2d 1010	United States Court of Appeals, Ninth Circuit	United States	14 Jun 1950	WorldLII		21
Kennedy Name Plate Co v Commissioner of Internal Revenue	(1948) 170 F2d 196		United States	circa 1948	Westlaw		3
Hemphill Schools, Inc v Commissioner of Internal Revenue	(1943) 137 F2d 961		United States	circa 1943	Westlaw		18
(1941) 123 f2d 614	(1941) 123 F2d 614		United States	circa 1941	Westlaw		8
(1941) 123 f2d 362	(1941) 123 F2d 362		United States	circa 1941	Westlaw		11
J M Perry & Co , Inc v Commissioner of Internal Revenue	(1941) 120 F2d 123		United States	circa 1941	Westlaw		14
New York Life Ins Co v Gamer	303 US 161; 82 L Ed 726; 58 SCt 500	United States Supreme Court	United States	14 Feb 1938	WorldLII		22
(1937) 89 f2d 315	(1937) 89 F2d 315		United States	circa 1937	Westlaw		4
Burnet v Houston	283 US 223; 75 L Ed 991; 51 SCt 413	United States Supreme Court	United States	13 Apr 1931	WorldLII		53
Cohan v Commissioner	39 F2d 540		United States	circa 1941	Westlaw		186
Miller Manufacturing Co v Commissioner	149 F2d 421		United States	circa 1941	Westlaw		7
Greenfeld v Commissioner of Internal Revenue	165 F2d 318		United States	circa 1941	Westlaw		12
Harris v Commissioner of Internal Revenue	174 F2d 70		United States	circa 1941	Westlaw		12
Hoefle v Comm'r of Internal Revenue	114 F2d 713		United States	circa 1941	Westlaw		17
Crude Oil Corporation v Commissioner	161 F2d 809		United States	circa 1941	Westlaw		13
Miles-Conley Co v C I R	173 F2d 958		United States	circa 1941	Westlaw		21
Paschen v United States	70 F2d 491		United States		Westlaw		30
Flynn v United States	348 US 909; 75 SCt 295; 99 L Ed 713	United States Supreme Court	United States		Westlaw		35
Cohen v Commissioner of Internal Revenue	176 F2d 394		United States	circa 1941	Westlaw		20