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Whipple v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII		28
Holtz v Commissioner of Internal Revenue	256 F2d 865	United States Court of Appeals, Ninth Circuit	United States	12 Jun 1958	WorldLII		9
Ferguson v Commissioner of Internal Revenue	253 F2d 403	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1958	WorldLII		6
Pokress v Commissioner of Internal Revenue	234 F2d 146	United States Court of Appeals, Fifth Circuit	United States	28 Aug 1956	WorldLII		15
Giblin v Commissioner of Internal Revenue	227 F2d 692	United States Court of Appeals, Fifth Circuit	United States	23 Nov 1955	WorldLII		23
Commissioner of Internal Revenue v Stokes' Estate	200 F2d 637	United States Court of Appeals, Third Circuit	United States	7 Jan 1953	WorldLII		21
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII		53
Maytag v United States	289 F2d 647; 153 Ct Cl 622		United States	circa 1953	Westlaw		3
Maloney v Spencer	172 F2d 638		United States	circa 1953	Westlaw		33
Foss v Commissioner of Internal Revenue	75 F2d 326		United States	circa 1953	Westlaw		9
Sage v Commissioner	15 Tax Cas 299		United Kingdom	circa 1953			9
Vincent C Campbell	11 Tax Cas 510		United Kingdom				15
Cluett v C I R	8 Tax Cas 1178		United Kingdom				9