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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
Blumenthal v Commissioner of Internal Revenue	[1950] USCA3 53	United States Court of Appeals, Third Circuit	United States	7 Feb 1950	WorldLII		1
Estate of Hart v Commissioner	11 Tax Cas 16		United Kingdom	circa 1950			7
Hyde v Commissioner of Internal Revenue	301 F2d 279	United States Court of Appeals, Second Circuit	United States	21 Feb 1962	WorldLII		7
Lerner v Commissioner of Internal Revenue	195 F2d 296	United States Court of Appeals, Second Circuit	United States	17 Mar 1952	WorldLII		23
Mandel v Commissioner of Internal Revenue	229 F2d 382	United States Court of Appeals, Seventh Circuit	United States	13 Jan 1956	WorldLII		8
Note, Alimony Taxation of Indirect Benefits: A Critique and a Proposal	66 Columbia Law Review 1118	Columbia Law Review	United States		HeinOnline / LexisNexis		2
Piel v Commissioner of Internal Revenue	340 F2d 887	United States Court of Appeals, Second Circuit	United States	25 Jan 1965	WorldLII		7
Seligmann v Commissioner of Internal Revenue	207 F2d 489	United States Court of Appeals, Seventh Circuit	United States	19 Oct 1953	WorldLII		17
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
Weil v Commissioner of Internal Revenue	240 F2d 584	United States Court of Appeals, Second Circuit	United States	22 Jan 1957	WorldLII		25
35 Tax Cas 882	35 Tax Cas 882		United Kingdom	circa 1957			4