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Poyner v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		787
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93
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		26
Poyner v Commissioner of Internal Revenue	301 F2d 287	United States Court of Appeals, Fourth Circuit	United States	21 Nov 1961	WorldLII		25
United States v Kasynski	284 F2d 143	United States Court of Appeals, Tenth Circuit	United States	1 Nov 1960	WorldLII		16
Simpson v United States	261 F2d 497	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1958	WorldLII		13
Luntz v Commissioner	29 Tax Cas 647		United Kingdom	circa 1961			10
Bounds v United States	262 F2d 876	United States Court of Appeals, Fourth Circuit	United States	4 Nov 1958	WorldLII		9
Estate of Arthur W Hellstrom v Commissioner	24 Tax Cas 916		United Kingdom				8
Reed v United States	177 FSupp 205		United States		Westlaw		7
United States v D Stanton M	287 F2d 876	United States Court of Appeals, Second Circuit	United States	23 Mar 1961	WorldLII		6
United States v P Reed P M	277 F2d 456	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1960	WorldLII		6
Estate of Pierpont v C I R	35 Tax Cas 65		United Kingdom				5
Louise K Aprill v Commissioner	13 Tax Cas 707		United Kingdom				5
United States v A Allinger	275 F2d 421	United States Court of Appeals, Sixth Circuit	United States	3 Mar 1960	WorldLII		4
Cowan v United States	191 FSupp 703		United States		Westlaw		4
Rodner v United States	149 FSupp 233		United States		Westlaw		4
Wilner v United States	195 FSupp 786		United States		Westlaw		3
Frankel v United States	192 FSupp 776		United States		Westlaw		3
Estate of John A Maycann, Sr v Commissioner	29 Tax Cas 81		United Kingdom				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		2