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Gault v Commissioner of Internal Revenue   flag  2

[1964] USCA2 379
United States Court of Appeals, Second Circuit
United States
25th May, 1964

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Estate Segel v Commissioner of Internal Revenue 370 F2d 107 United States Court of Appeals, Second Circuit United States 20 Dec 1966 WorldLII flag
Estate Segel v Commissioner of Internal Revenue [1966] USCA2 733 United States Court of Appeals, Second Circuit United States 29 Nov 1966 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Gault v Commissioner of Internal Revenue 332 F2d 94 United States Court of Appeals, Second Circuit United States 12 Mar 1964 WorldLII flag 1
Kelley v Commissioner of Internal Revenue 281 F2d 527 United States Court of Appeals, Ninth Circuit United States 3 Aug 1960 WorldLII flag 4
Kaltreider v Commissioner of Internal Revenue 255 F2d 833 United States Court of Appeals, Third Circuit United States 23 Jan 1958 WorldLII flag 33
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Friend v Commissioner of Internal Revenue 198 F2d 285; 46 ALR 2d 761 United States Court of Appeals, Tenth Circuit United States 14 Aug 1952 WorldLII flag 23
351 Docket 28539 351 Docket 28539 United States - Pennsylvania circa 1952 flag 2
"Definitional Problems in Capital Gains Taxation" 69 Harvard Law Review 985 Harvard Law Review United States HeinOnline / LexisNexis flag 13
Phipps v Commissioner 54 F2d 469 United States Westlaw flag 6
26 USC 1221 26 USC 1221; [1954] SEC 1221 United States Code United States LII (Cornell) flag 27
11 Tax Law Review 157 11 Tax Law Review 157 Tax Law Review United States HeinOnline / Westlaw flag 3

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