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Samann v Commissioner of Internal Revenue    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
American Trust Co v G Smyth	247 F2d 149	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1957	WorldLII		8
Choctaw Nation of Indians v United States	318 US 423; 87 L Ed 877; 63 SCt 672	United States Supreme Court	United States	8 Mar 1943	WorldLII		47
Commissioner of Internal Revenue v Nubar	185 F2d 584	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1950	WorldLII		16
Economy Savings & Loan Co v Commissioner of Int Rev	158 F2d 472		United States		Westlaw		13
Factor v Laubenheimer	290 US 276; 78 L Ed 315; 54 SCt 191; 54 SCt 101	United States Supreme Court	United States	4 Dec 1933	WorldLII		82
Kane v Chicago, Burlington & Quincy R Corporation	348 US 943; 75 SCt 365	United States Supreme Court	United States		Westlaw		29
Lee v Commissioner	6 BTA 1005		United States				3
M E Blatt Co v United States	305 US 267; 83 L Ed 167; 59 SCt 186	United States Supreme Court	United States	5 Dec 1938	WorldLII		12
Manhattan General Equipment Co v Commissioner	297 US 129; 80 L Ed 528; 56 SCt 397	United States Supreme Court	United States	3 Feb 1936	WorldLII		117
Marsman v Commissioner of Internal Revenue	205 F2d 335	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1953	WorldLII		11
Samann v Commissioner of Internal Revenue	313 F2d 461	United States Court of Appeals, Fourth Circuit	United States	28 Sep 1962	WorldLII		4
341 US 925; 71 SCt 796; 95 l Ed 1357	341 US 925; 71 SCt 796; 95 L Ed 1357	United States Supreme Court	United States	circa 1962	Westlaw		8