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Zelco Inc v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Watson Land Co v Commissioner of Internal Revenue	799 F2d 571; 58 AFTR2d 86-5783	United States Court of Appeals, Ninth Circuit	United States	12 Sep 1986	WorldLII		2
Kem v Commissioner of Internal Revenue	[1970] USCA9 1162	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1970	WorldLII
Kem v Commissioner of Internal Revenue	432 F2d 961	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1970	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Portland General Electric Co	310 F2d 877	United States Court of Appeals, Ninth Circuit	United States	28 Nov 1962	WorldLII		3
Commissioner of Internal Revenue v Moore	207 F2d 265	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1953	WorldLII		17
347 US 942; 74 SCt 637; 98 l Ed 1091	347 US 942; 74 SCt 637; 98 L Ed 1091	United States Supreme Court	United States	circa 1953	Westlaw		15
Portland General Electric Co v United States	189 FSupp 290		United States		Westlaw		4
North Carolina Midland Ry v United States	143 Ct Cl 30; 163 FSupp 610		United States		Westlaw		3
Alaska Realty Co v Commissioner of Internal Revenue	141 F2d 675		United States		Westlaw		7
Lamson Bldg Co v Commissioner of Internal Revenue	141 F2d 408		United States		Westlaw		6
47 Bta 294	47 BTA 294		United States				1
47 Bta 292	47 BTA 292		United States				1
Shainberg v Commissioner	33 Tax Cas 241		United Kingdom				3
Terminal Realty Corporation v Commissioner	32 BTA 623		United States				4