United States v Byrum
|
408 US 125; 92 SCt 2382; 33 L Ed 2d 238
|
United States Supreme Court
|
United States
|
10 Oct 1972
|
WorldLII
|
|
25
|
Samuel v Commissioner of Internal Revenue
|
306 F2d 682
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United States Court of Appeals, First Circuit
|
United States
|
21 Jun 1962
|
WorldLII
|
|
4
|
Estate Becklenberg v Commissioner of Internal Revenue
|
273 F2d 297
|
United States Court of Appeals, Seventh Circuit
|
United States
|
30 Dec 1959
|
WorldLII
|
|
4
|
Commissioner of Internal Revenue v P G Lake, Inc
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356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743
|
United States Supreme Court
|
United States
|
19 May 1958
|
WorldLII
|
|
137
|
Fidelity-Philadelphia Trust Co v Smith
|
356 US 274; 2 L Ed 2d 765; 78 SCt 730
|
United States Supreme Court
|
United States
|
28 Apr 1958
|
WorldLII
|
|
6
|
Commissioner v Kann's Estate
|
(1949) 174 F2d 357
|
|
United States
|
circa 1949
|
Westlaw
|
|
2
|
Helvering v Clifford
|
309 US 331; 84 L Ed 788; 60 SCt 554
|
United States Supreme Court
|
United States
|
26 Feb 1940
|
WorldLII
|
|
224
|
Gregory v Helvering
|
293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
Hirsh v United States
|
(1929) 35 F2d 982; 68 Ct Cl 508
|
|
United States
|
circa 1929
|
Westlaw
|
|
3
|
Igleheart v Commissioner
|
174 F2d 605
|
|
United States
|
|
Westlaw
|
|
3
|
Thornley v Commissioner
|
147 F2d 416
|
|
United States
|
|
Westlaw
|
|
10
|
Welch v Hall
|
134 F2d 366
|
|
United States
|
|
Westlaw
|
|
4
|
Lazarus v Commissioner
|
58 Tax Cas 854
|
|
United Kingdom
|
|
|
|
2
|
Bixby v Commissioner
|
58 Tax Cas 757
|
|
United Kingdom
|
|
|
|
9
|
Hill's Estate v Maloney
|
58 FSupp 164
|
|
United States
|
|
Westlaw
|
|
1
|
Smith v Commissioner
|
56 Tax Cas 263
|
|
United Kingdom
|
|
|
|
1
|
O'Meara v Commissioner
|
34 F2d 390
|
|
United States
|
|
Westlaw
|
|
3
|
Lloyd v Commissioner
|
33 BTA 903
|
|
United States
|
|
|
|
3
|
11 Bta 833
|
11 BTA 833
|
|
United States
|
|
|
|
2
|
10 Bta 411
|
10 BTA 411
|
|
United States
|
|
|
|
2
|
Estate of Schwartz v Commissioner
|
9 Tax Cas 229
|
|
United Kingdom
|
|
|
|
3
|
2 Tax Cas 220
|
2 Tax Cas 220
|
|
United Kingdom
|
|
|
|
3
|
Estate of Bergan v Commissioner
|
1 Tax Cas 543
|
|
United Kingdom
|
|
|
|
5
|