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Poyner v Commissioner of Internal Revenue   flag  25

301 F2d 287
United States Court of Appeals, Fourth Circuit
United States
21st November, 1961

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Lane III v United States E III W 286 F3d 723 United States Court of Appeals, Fourth Circuit United States 17 Apr 2002 WorldLII flag 5
Olk v United States 536 F2d 876 United States Court of Appeals, Ninth Circuit United States 14 Jul 1976 WorldLII flag 10
Pearson v United States 519 F2d 1279 United States Court of Appeals, Fourth Circuit United States 28 Jul 1975 WorldLII flag
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
Estate Carter v Commissioner of Internal Revenue 453 F2d 61 United States Court of Appeals, Second Circuit United States 14 Dec 1971 WorldLII flag 1
Harper v United States 454 F2d 222 United States Court of Appeals, Ninth Circuit United States 2 Dec 1971 WorldLII flag 2
Fanning v J Conley [1966] USCA2 85 United States Court of Appeals, Second Circuit United States 11 Feb 1966 WorldLII flag
Loewy Drug Co of Baltimore City v United States 356 F2d 928 United States Court of Appeals, Fourth Circuit United States 3 Feb 1966 WorldLII flag
Fanning v J Conley 357 F2d 37 United States Court of Appeals, Second Circuit United States 13 Jan 1966 WorldLII flag 4
Loewy Drug Co of Baltimore City v United States [1965] USCA4 85 United States Court of Appeals, Fourth Circuit United States 5 Feb 1965 WorldLII flag
Greentree v United States 338 F2d 946 United States Court of Appeals, Fourth Circuit United States 19 Nov 1964 WorldLII flag 2
Greentree v United States [1964] USCA4 451 United States Court of Appeals, Fourth Circuit United States 9 Nov 1964 WorldLII flag
Froehlinger v United States [1964] USCA4 171 United States Court of Appeals, Fourth Circuit United States 20 Apr 1964 WorldLII flag
Tomlinson v B Hine 329 F2d 462 United States Court of Appeals, Fifth Circuit United States 20 Mar 1964 WorldLII flag 6
United States v Pixton 326 F2d 626 United States Court of Appeals, Fifth Circuit United States 7 Jan 1964 WorldLII flag 2
Froehlinger v United States [1963] USCA4 419 United States Court of Appeals, Fourth Circuit United States 11 Nov 1963 WorldLII flag
Estate Cronheim v Commissioner of Internal Revenue 323 F2d 706 United States Court of Appeals, Eighth Circuit United States 15 Oct 1963 WorldLII flag 4
Simmons v United States 308 F2d 160 United States Court of Appeals, Fourth Circuit United States 28 Aug 1962 WorldLII flag 5
Smith v Commissioner of Internal Revenue 305 F2d 778 United States Court of Appeals, Third Circuit United States 30 Jul 1962 WorldLII flag 8
Simmons v United States [1962] USCA4 243 United States Court of Appeals, Fourth Circuit United States 11 Jun 1962 WorldLII flag
Spokane County v Air Base Housing, Inc 304 F2d 494 United States Court of Appeals, Ninth Circuit United States 28 May 1962 WorldLII flag 9
United States v E Frankel F E 302 F2d 666 United States Court of Appeals, Eighth Circuit United States 4 May 1962 WorldLII flag 10
Estate Olsen v Commissioner of Internal Revenue 302 F2d 671 United States Court of Appeals, Eighth Circuit United States 4 May 1962 WorldLII flag 11
Poyner v Commissioner of Internal Revenue [1962] USCA4 110 United States Court of Appeals, Fourth Circuit United States 21 Mar 1962 WorldLII flag
Smith v Commissioner of Internal Revenue [1962] USCA3 93 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Spokane County v Air Base Housing, Inc 304 F2d 494 United States Court of Appeals, Ninth Circuit United States 28 May 1962 WorldLII flag 9
United States v E Frankel F E 302 F2d 666 United States Court of Appeals, Eighth Circuit United States 4 May 1962 WorldLII flag 10
Estate Olsen v Commissioner of Internal Revenue 302 F2d 671 United States Court of Appeals, Eighth Circuit United States 4 May 1962 WorldLII flag 11
Poyner v Commissioner of Internal Revenue [1962] USCA4 110 United States Court of Appeals, Fourth Circuit United States 21 Mar 1962 WorldLII flag
Smith v Commissioner of Internal Revenue [1962] USCA3 93 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 1
United States v D Stanton M 287 F2d 876 United States Court of Appeals, Second Circuit United States 23 Mar 1961 WorldLII flag 6
United States v Kasynski 284 F2d 143 United States Court of Appeals, Tenth Circuit United States 1 Nov 1960 WorldLII flag 16
United States v Kaiser 363 US 299; 4 L Ed 2d 1233; 80 SCt 1204 United States Supreme Court United States 13 Jun 1960 WorldLII flag 26
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
United States v P Reed P M 277 F2d 456 United States Court of Appeals, Sixth Circuit United States 7 Mar 1960 WorldLII flag 6
United States v A Allinger 275 F2d 421 United States Court of Appeals, Sixth Circuit United States 3 Mar 1960 WorldLII flag 4
Simpson v United States 261 F2d 497 United States Court of Appeals, Seventh Circuit United States 7 Nov 1958 WorldLII flag 13
Bounds v United States 262 F2d 876 United States Court of Appeals, Fourth Circuit United States 4 Nov 1958 WorldLII flag 9
Bogardus v Commissioner 302 US 34; 82 L Ed 32; 58 SCt 61 United States Supreme Court United States 8 Nov 1937 WorldLII flag 93
Cowan v United States 191 FSupp 703 United States Westlaw flag 4
Frankel v United States 192 FSupp 776 United States Westlaw flag 3
Pelisek, Tax Treatment of Payments to the Widows of Corporate Officers and Employees 44 Marquette Law Review 16 Marquette Law Review United States HeinOnline / LexisNexis flag 2
Rodner v United States 149 FSupp 233 United States Westlaw flag 4
Wilner v United States 195 FSupp 786 United States Westlaw flag 3
Reed v United States 177 FSupp 205 United States Westlaw flag 7

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