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Smith Wiggins Gin Inc v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Iberia Sugar Cooperative Inc v United States	480 F2d 548	United States Court of Appeals, Fifth Circuit	United States	29 May 1973	WorldLII		1
Mooney Aircraft Inc v United States	420 F2d 400	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1969	WorldLII		4
Mississippi Valley Portland Cement Co v United States	[1969] USCA5 682	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1969	WorldLII
Mississippi Valley Portland Cement Co v United States	408 F2d 827	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1969	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
United States v Mississippi Chemical Co	326 F2d 569	United States Court of Appeals, Fifth Circuit	United States	9 Jan 1964	WorldLII		12
Pomeroy Cooperative Grain Co v Commissioner of International Revenue	288 F2d 326	United States Court of Appeals, Eighth Circuit	United States	20 Mar 1961	WorldLII		11
Peoples Gin Co v Commissioner, (CA 5)	(1941) 118 F2d 72		United States	circa 1941	Westlaw		4
(1937) 88 f2d 75	(1937) 88 F2d 75		United States	circa 1937	Westlaw		4
37 Tax Cas 861	37 Tax Cas 861		United Kingdom	circa 1961			2
31 Tax Cas 686	31 Tax Cas 686		United Kingdom	circa 1961			3