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Stevens v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sperling v Commissioner of Internal Revenue	726 F2d 948	United States Court of Appeals, Second Circuit	United States	20 Jan 1984	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
United States ex rel Malloy v Bowden	353 US 958; 1 L Ed 2d 909; 77 SCt 864; 1 L Ed 908	United States Supreme Court	United States		Westlaw		24
Lerner v Commissioner of Internal Revenue	195 F2d 296	United States Court of Appeals, Second Circuit	United States	17 Mar 1952	WorldLII		23
Seligmann v Commissioner of Internal Revenue	207 F2d 489	United States Court of Appeals, Seventh Circuit	United States	19 Oct 1953	WorldLII		17
Mandel v Commissioner of Internal Revenue	229 F2d 382	United States Court of Appeals, Seventh Circuit	United States	13 Jan 1956	WorldLII		8
Piel v Commissioner of Internal Revenue	340 F2d 887	United States Court of Appeals, Second Circuit	United States	25 Jan 1965	WorldLII		7
Hyde v Commissioner of Internal Revenue	301 F2d 279	United States Court of Appeals, Second Circuit	United States	21 Feb 1962	WorldLII		7
Estate of Hart v Commissioner	11 Tax Cas 16		United Kingdom				7
35 Tax Cas 882	35 Tax Cas 882		United Kingdom				4
Note, Alimony Taxation of Indirect Benefits: A Critique and a Proposal	66 Columbia Law Review 1118	Columbia Law Review	United States		HeinOnline / LexisNexis		2
Sperling v Commissioner of Internal Revenue	726 F2d 948	United States Court of Appeals, Second Circuit	United States	20 Jan 1984	WorldLII		1
Blumenthal v Commissioner of Internal Revenue	[1950] USCA3 53	United States Court of Appeals, Third Circuit	United States	7 Feb 1950	WorldLII		1