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Ramsay Scarlett and Co Inc v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jeppsen v Commissioner of Internal Revenue	128 F3d 1410; 80 AFTR2d 97-7710	United States Court of Appeals, Tenth Circuit	United States	31 Oct 1997	WorldLII		2
Geisler v Commissioner of Internal Revenue	[1992] USCA9 379	United States Court of Appeals, Ninth Circuit	United States	20 Feb 1992	WorldLII
Miller v Commissioner of Internal Revenue	733 F2d 399	United States Court of Appeals, Sixth Circuit	United States	2 May 1984	WorldLII		1
Hills v Commissioner of Internal Revenue	691 F2d 997	United States Court of Appeals, Eleventh Circuit	United States	15 Nov 1982	WorldLII		4
Dawn v Commissioner of Internal Revenue	675 F2d 1077	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1982	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rainbow Inn Inc v Commissioner of Internal Revenue	433 F2d 640	United States Court of Appeals, Third Circuit	United States	17 Sep 1970	WorldLII		4
American Casualty Co of Reading Pa v Howard	187 F2d 322	United States Court of Appeals, Fourth Circuit	United States	17 Feb 1951	WorldLII		11
Builders Steel Co v Commissioner of Internal Revenue	179 F2d 377	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII		48
Boehm v Commissioner	326 US 287; 90 L Ed 78; 66 SCt 120	United States Supreme Court	United States	7 Jan 1946	WorldLII		92
Lucas v American Code Co	280 US 445; 74 L Ed 538; 50 SCt 202	United States Supreme Court	United States	24 Feb 1930	WorldLII		78
Parmelee Transportation Co v United States	351 F2d 619; 173 Ct Cl 139		United States		Westlaw		9
66 SCt 124	66 SCt 124		United States		Westlaw		1
66 SCt 123	66 SCt 123		United States		Westlaw		1
Ramsay Scarlett & Co v Commissioner	61 Tax Cas 795		United Kingdom				5