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Commissioner of Internal Revenue v Valley Morris Plan     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States Department of Health and Human Services v Smith	807 F2d 122; 55 USLW 2330	United States Court of Appeals, Eighth Circuit	United States	4 Dec 1986	WorldLII		3
Perry v Certificate Holders of Thrift Savings	320 F2d 584	United States Court of Appeals, Ninth Circuit	United States	3 Jul 1963	WorldLII		9
Commissioner of Internal Revenue v Valley Morris Plan	[1962] USCA9 230	United States Court of Appeals, Ninth Circuit	United States	29 Jun 1962	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jackson Finance Thrift Co v Commissioner of Internal Revenue	260 F2d 578	United States Court of Appeals, Tenth Circuit	United States	21 Oct 1958	WorldLII		5
Sampsell v Straub	194 F2d 228	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1952	WorldLII		24
Commissioner of Internal Revenue v Ames Trust & Sav Bank	185 F2d 47	United States Court of Appeals, Eighth Circuit	United States	10 Nov 1950	WorldLII		7
United States v Pelzer	312 US 399; 85 L Ed 913; 61 SCt 659	United States Supreme Court	United States	3 Mar 1941	WorldLII		55
Morgan v Commissioner	309 US 78; 84 L Ed 585; 60 SCt 424	United States Supreme Court	United States	29 Jan 1940	WorldLII		169
Weiss v Stearn	265 US 242; 68 L Ed 1001; 44 SCt 490	United States Supreme Court	United States	26 May 1924	WorldLII		23
Oulton v Savings Institution	84 US 109; 17 Wall 109; 21 L Ed 618	United States Supreme Court	United States	1 Dec 1872	WorldLII		5
Economy Savings & Loan Co v Commissioner of Int Rev	158 F2d 472		United States		Westlaw		13
National Bank of Paulding v Fidelity & Casualty Co	131 FSupp 121		United States		Westlaw		8
Elliott v Capital City State Bank	128 Iowa 275; 103 NW 777		United States - Iowa				5
125 f2d 440	125 F2d 440		United States		Westlaw		2
120 f2d 930	120 F2d 930		United States		Westlaw		4
120 f2d 170	120 F2d 170		United States		Westlaw		1
118 Sec 438	118 SEC 438		United States				1
Dodge Bros Inc v United States	118 F2d 95		United States		Westlaw		17
H D & J K Crosswell v Jones, Collector of Internal Revenue, DC	52 F2d 880		United States		Westlaw		2
Economy Savings & Loan Co v Commissioner	5 Tax Cas 543		United Kingdom				5
1 Lrans 1130	1 LRANS 1130		United States				3