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Riss v Commissioner of Internal Revenue     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Internal Revenue v Transport Manufacturing and Equipment Co Transport Manufacturing and Equipment Co	478 F2d 731	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1973	WorldLII		10
Estate of Mann Duval v United States	731 F2d 267	United States Court of Appeals, Fifth Circuit	United States	4 May 1984	WorldLII		9
Palmer v Commissioner of Internal Revenue	523 F2d 1308	United States Court of Appeals, Eighth Circuit	United States	30 Sep 1975	WorldLII		9
Cole v Commissioner of Internal Revenue	871 F2d 64; 63 AFTR2d 89-1172	United States Court of Appeals, Seventh Circuit	United States	11 Apr 1989	WorldLII		7
Record Wide Distributors Inc v Commissioner of Internal Revenue	682 F2d 204	United States Court of Appeals, Eighth Circuit	United States	14 Jul 1982	WorldLII		3
United States v St Louis-San Francisco Railway Co	537 F2d 312	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1976	WorldLII		3
Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue	800 F2d 215; 58 AFTR2d 86-5745	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1986	WorldLII		2
Schwartz v Commissioner of Internal Revenue	560 F2d 311	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1977	WorldLII		2
Smith v Commissioner of Internal Revenue	537 F2d 972	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1976	WorldLII		2
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	272 F3d 333	United States Court of Appeals, Sixth Circuit	United States	19 Nov 2001	WorldLII		1
Murry v Commissioner of Internal Revenue	601 F2d 892	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1979	WorldLII		1
Fehrs Finance Co v Commissioner of Internal Revenue	487 F2d 184	United States Court of Appeals, Eighth Circuit	United States	6 Nov 1973	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Waldheim v Commissioner of Internal Revenue	244 F2d 1	United States Court of Appeals, Seventh Circuit	United States	17 Jun 1957	WorldLII		8
Riss v Comm'r	56 Tax Cas 388		United Kingdom	circa 1957			8
Cole v Commissioner of Internal Revenue	871 F2d 64; 63 AFTR2d 89-1172	United States Court of Appeals, Seventh Circuit	United States	11 Apr 1989	WorldLII		7
Commissioner of Internal Revenue v Estate of D McDermott	222 F2d 665; 55 ALR 2d 410	United States Court of Appeals, Seventh Circuit	United States	27 May 1955	WorldLII		6
Trianon Hotel Co v Commissioner of Internal Revenue	(1958) 30 Tax Cas 156		United Kingdom	circa 1958			5
Loewi Co v Commissioner of Internal Revenue	232 F2d 621	United States Court of Appeals, Seventh Circuit	United States	16 Apr 1956	WorldLII		5
O'Bryan Bros v Commissioner	127 F2d 645		United States	circa 1989	Westlaw		5
PHMemo TC , and Southern Ford Tractor Corporation v Commissioner	29 Tax Cas 833		United Kingdom	circa 1989			5
Stanley v Waldheim	25 Tax Cas 839		United Kingdom	circa 1989			5
Central Trust Co v United States	305 F2d 393; 158 Ct Cl 504		United States	circa 1989	Westlaw		4
Record Wide Distributors Inc v Commissioner of Internal Revenue	682 F2d 204	United States Court of Appeals, Eighth Circuit	United States	14 Jul 1982	WorldLII		3
United States v St Louis-San Francisco Railway Co	537 F2d 312	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1976	WorldLII		3
Estate Snyder v United States	285 F2d 857	United States Court of Appeals, Fourth Circuit	United States	5 Jan 1961	WorldLII		3
(1935) 76 f2d 388	(1935) 76 F2d 388		United States	circa 1935	Westlaw		3
Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue	800 F2d 215; 58 AFTR2d 86-5745	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1986	WorldLII		2
Schwartz v Commissioner of Internal Revenue	560 F2d 311	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1977	WorldLII		2
Smith v Commissioner of Internal Revenue	537 F2d 972	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1976	WorldLII		2
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	272 F3d 333	United States Court of Appeals, Sixth Circuit	United States	19 Nov 2001	WorldLII		1
Murry v Commissioner of Internal Revenue	601 F2d 892	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1979	WorldLII		1
42 Bta 18	42 BTA 18		United States	circa 1979			1
29 Bta 216	29 BTA 216		United States	circa 1979			1
Ruppert v United States	22 FSupp 428		United States	circa 1979	Westlaw		1
Fehrs Finance Co v Commissioner of Internal Revenue	487 F2d 184	United States Court of Appeals, Eighth Circuit	United States	6 Nov 1973	WorldLII