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Cotnam v Commissioner     26

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
abrogated on other grounds by Comm'r v Banks	543 US 426; 125 SCt 826; 160 L Ed 2d 859	Cir 2000))	United States	24 Jan 2005	WorldLII		5
Raymond v United States	355 F3d 107	United States Court of Appeals, Second Circuit	United States	13 Jan 2004	WorldLII		2
John W Banks, II v Commissioner of Internal Revenue	345 F3d 373	United States Court of Appeals, Sixth Circuit	United States	30 Sep 2003	WorldLII		4
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII		6
Nancy J Hukkanen-Campbell, Petitioner - Appellant, v Commissioner of Internal Revenue, Respondent - Appellee	274 F3d 1312	United States Court of Appeals, Tenth Circuit	United States	19 Dec 2001	WorldLII		6
Sinyard, Petitioners-Appellants v Commissioner of Internal Revenue, Respondent-Appellee	268 F3d 756	United States Court of Appeals, Ninth Circuit	United States	25 Sep 2001	WorldLII		2
Eldon R Kenseth and Susan M Kenseth, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	259 F3d 881	United States Court of Appeals, Seventh Circuit	United States	7 Aug 2001	WorldLII		8
Mattie Foster, Plaintiff-Appellant, v United States of America, Defendant-Appellee	249 F3d 1275	United States Court of Appeals, Eleventh Circuit	United States	30 Apr 2001	WorldLII		5
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII		8
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee	220 F3d 353	United States Court of Appeals, Fifth Circuit	United States	21 Jul 2000	WorldLII		11
Coady v Commissioner	213 F3d 1187	United States Court of Appeals, Ninth Circuit	United States	14 Jun 2000	WorldLII		9
Willie Mae Barlow DAVIS, Petitioner-Appellee, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant	210 F3d 1346	United States Court of Appeals, Eleventh Circuit	United States	27 Apr 2000	WorldLII		7
Estate of Clarks v United States	202 F3d 854	United States Court of Appeals, Sixth Circuit	United States	13 Jan 2000	WorldLII		11
Case v United States	633 F2d 1240	United States Court of Appeals, Sixth Circuit	United States	5 Dec 1980	WorldLII		1
Wolder v Commissioner of Internal Revenue	493 F2d 608	United States Court of Appeals, Second Circuit	United States	21 Feb 1974	WorldLII		4
Elrick v Commissioner of Internal Revenue	485 F2d 1049; 158 USApp DC 270	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	10 Sep 1973	WorldLII		1
Bath v United States	480 F2d 289	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1973	WorldLII
First National Bank of Amarillo v United States	422 F2d 1385	United States Court of Appeals, Tenth Circuit	United States	16 Mar 1970	WorldLII		1
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue	[1967] USCA3 260	United States Court of Appeals, Third Circuit	United States	2 May 1967	WorldLII		3
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
Spangler v Commissioner of Internal Revenue	[1963] USCA9 421	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1963	WorldLII		7
Pitt v United States	319 F2d 564	United States Court of Appeals, Eighth Circuit	United States	26 Aug 1963	WorldLII
Pitt v United States	[1963] USCA8 154	United States Court of Appeals, Eighth Circuit	United States	28 Jun 1963	WorldLII
United States v Wheeler	311 F2d 60	United States Court of Appeals, Fifth Circuit	United States	27 Feb 1963	WorldLII		7
United States v Wheeler	[1962] USCA5 678	United States Court of Appeals, Fifth Circuit	United States	11 Dec 1962	WorldLII
Jones v Commissioner of Internal Revenue	306 F2d 292	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1962	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wallace v Commissioner of Internal Revenue	(1955) 219 F2d 855	United States Court of Appeals, Fifth Circuit	United States	2 Mar 1955	WorldLII		4
Commissioner of Internal Revenue v Smith	203 F2d 310	United States Court of Appeals, Second Circuit	United States	3 Feb 1953	WorldLII		35
Merchants National Bank of Mobile v Cotnam	(1948) 250 Ala 316; 34 So2d 122		United States - Alabama	circa 1948			2
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Helvering v Eubank	311 US 122; 85 L Ed 81; 61 SCt 149	United States Supreme Court	United States	3 Feb 1941	WorldLII		75
Arcadia Ref Co v Commissioner	(1941) 118 F2d 1010		United States	circa 1941	Westlaw		4
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Lyeth v Hoey	469 US 857; 83 L Ed 2d 120; 105 SCt 187; 83 L Ed 119; 225 USPQ 792	United States Supreme Court	United States	5 Dec 1938	WorldLII		151
Lyeth v Hoey	(1938) 305 US 188; 59 SCt 155	United States Supreme Court	United States	circa 1938	Westlaw		109
United States v Safety Car Heating & Lighting Co	297 US 88; 80 L Ed 500; 56 SCt 353	United States Supreme Court	United States	6 Jan 1936	WorldLII		33
United States Fidelity & Guaranty Co v Levy	(1935) 77 F2d 972		United States	circa 1935	Westlaw		6
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
(1930) 39 f2d 338	(1930) 39 F2d 338		United States	circa 1930	Westlaw		1
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
Blease v Commissioner	(1929) 16 BTA 972		United States	circa 1929			1
United States v Merriam	263 US 179; 68 L Ed 240; 44 SCt 69	United States Supreme Court	United States	12 Nov 1923	WorldLII		41
Ex parte Simons	247 US 231; 62 L Ed 1094; 38 SCt 497; 62 L Ed 2d 1094	United States Supreme Court	United States	10 Dec 1918	WorldLII		41
Denson v Alabama Fuel & Iron Co	73 So 525; (1916) 198 Ala 383		United States - Alabama	circa 1916			2
Western Railway Co v Foshee	62 So 500; (1913) 183 Ala 182		United States - Alabama	circa 1913			2
Bank of New York v Helvering	132 F2d 773		United States		Westlaw		4
Cox v Hutto	113 So 40; (1927) 216 Ala 232		United States				1
28 Tax Cas 947	28 Tax Cas 947		United Kingdom				1
Davies v Commissioner	23 Tax Cas 524		United Kingdom				3
CIR v Smith	17 Tax Cas 135		United Kingdom				5
1 Sec 107	1 SEC 107		United States				5