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Ortmayer v Commissioner of Internal Revenue     13

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Cobb v Callan Court Co	274 F2d 532	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1960	WorldLII		10
Holland v United States	384 F2d 370	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1967	WorldLII		16
Hyde v Commissioner of Internal Revenue	301 F2d 279	United States Court of Appeals, Second Circuit	United States	21 Feb 1962	WorldLII		7
Hyde v Commissioner of Internal Revenue	[1962] USCA2 237	United States Court of Appeals, Second Circuit	United States	5 Apr 1962	WorldLII		1
Jennings v United States	(1959) 272 F2d 842	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1959	WorldLII		6
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	318 F2d 695	United States Court of Appeals, Fourth Circuit	United States	29 Mar 1963	WorldLII		11
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	[1963] USCA4 207	United States Court of Appeals, Fourth Circuit	United States	3 Jun 1963	WorldLII		1
Kerr v Commissioner of Internal Revenue	326 F2d 225	United States Court of Appeals, Ninth Circuit	United States	3 Jan 1964	WorldLII		11
Los Angeles Shipbuilding & Drydock Corporation v United States	289 F2d 222	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1961	WorldLII		15
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
Spheeris v Commissioner of Internal Revenue	[1960] USCA7 282	United States Court of Appeals, Seventh Circuit	United States	13 Dec 1960	WorldLII		1
Spheeris v Commissioner of Internal Revenue	284 F2d 928	United States Court of Appeals, Seventh Circuit	United States	25 Jan 1961	WorldLII		10
Universal Castings Corporation v Commissioner of Internal Revenue	303 F2d 620	United States Court of Appeals, Seventh Circuit	United States	22 May 1962	WorldLII		3

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Arlington Park Jockey Club v J Sauber Washington Park Jockey Club	262 F2d 902	United States Court of Appeals, Seventh Circuit	United States	2 Feb 1959	WorldLII		15
Bazley v Commissioner	331 US 737; 91 L Ed 1782; 67 SCt 1489	United States Supreme Court	United States	16 Jun 1947	WorldLII		36
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93
Commissioner of Internal Revenue v Snite	(1949) 177 F2d 819		United States	circa 1949	Westlaw		20
Earle v Woodlaw	245 F2d 119; 122 CA 9	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1957	WorldLII		25
Ferro v Commissioner of Internal Revenue	(1957) 242 F2d 838	United States Court of Appeals, Third Circuit	United States	20 Mar 1957	WorldLII		23
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Guardian Investment Corporation v L Phinney	253 F2d 326	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1958	WorldLII		14
Helvering v Rankin	295 US 123; 79 L Ed 1343; 55 SCt 732	United States Supreme Court	United States	29 Apr 1935	WorldLII		45
Helvering v Tex-Penn Oil Co	300 US 481; 81 L Ed 755; 57 SCt 569	United States Supreme Court	United States	29 Mar 1937	WorldLII		70
Jones v Griffin	216 F2d 885	United States Court of Appeals, Tenth Circuit	United States	15 Nov 1954	WorldLII		18
Lowenthal v Commissioner of Internal Revenue	(1948) 169 F2d 694		United States	circa 1948	Westlaw		6
Maloney v Spencer	172 F2d 638		United States	circa 1959	Westlaw		33
McGuire v Commissioner	84 F2d 431; 433 CA 7		United States	circa 1959	Westlaw		10
Nelson v Commissioner	(1952) 19 Tax Cas 575		United Kingdom	circa 1952			1
Northup v United States	240 F2d 304	United States Court of Appeals, Second Circuit	United States	8 Jan 1957	WorldLII		28
Schnitzer v Commissioner	13 Tax Cas 43		United Kingdom				15
Schnitzer v Commissioner of Internal Revenue	183 F2d 70	United States Court of Appeals, Tenth Circuit	United States	13 Jul 1950	WorldLII		13
United States v Fewell	255 F2d 496	United States Court of Appeals, Fifth Circuit	United States	23 May 1958	WorldLII		27
162 f2d 699	162 F2d 699		United States	circa 1950	Westlaw		3
299 US 591; 7 SCt 118; 81 l Ed 435	299 US 591; 7 SCt 118; 81 L Ed 435	United States Supreme Court	United States	circa 1950	Westlaw		2