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Hagist Ranch Incorporated v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v State-Adams Corporation	283 F2d 395	United States Court of Appeals, Second Circuit	United States	31 Oct 1960	WorldLII		6
Jackson v Commissioner of Internal Revenue	[1956] USCA2 208	United States Court of Appeals, Second Circuit	United States	4 Apr 1956	WorldLII		3
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Sothern-Smith v Clancy (Inspector of Taxes)	(1941) 1 KB 276; (1941) 1 All ER 111; 57 TLR 247; 164 LT 210; 85 Sol Jo 69; 110 LJKB 189; 24 Tax Cas 1		United Kingdom	circa 1941	LexisNexis / Westlaw		16
365 US 844	365 US 844; 81 SCt 804; 5 L Ed 2d 809; 5 L Ed 809	United States Supreme Court	United States	circa 1960	Westlaw		17