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Lazarus v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Lafargue v Commissioner of Internal Revenue	689 F2d 845	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1982	WorldLII		4
Ray v United States	762 F2d 1361; 56 AFTR2d 85-6496	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1985	WorldLII		2
Stern v Commissioner of Internal Revenue	747 F2d 555	United States Court of Appeals, Ninth Circuit	United States	15 Nov 1984	WorldLII		9

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bixby v Commissioner	58 Tax Cas 757		United Kingdom				9
Commissioner of Internal Revenue v P G Lake, Inc	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
Commissioner v Kann's Estate	(1949) 174 F2d 357		United States	circa 1949	Westlaw		2
Estate Becklenberg v Commissioner of Internal Revenue	273 F2d 297	United States Court of Appeals, Seventh Circuit	United States	30 Dec 1959	WorldLII		4
Estate of Bergan v Commissioner	1 Tax Cas 543		United Kingdom	circa 1959			5
Estate of Schwartz v Commissioner	9 Tax Cas 229		United Kingdom	circa 1959			3
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
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
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Hill's Estate v Maloney	58 FSupp 164		United States	circa 1959	Westlaw		1
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	circa 1959	Westlaw		3
Lazarus v Commissioner	58 Tax Cas 854		United Kingdom	circa 1959			2
Lloyd v Commissioner	33 BTA 903		United States	circa 1959			3
O'Meara v Commissioner	34 F2d 390		United States	circa 1959	Westlaw		3
Samuel v Commissioner of Internal Revenue	306 F2d 682	United States Court of Appeals, First Circuit	United States	21 Jun 1962	WorldLII		4
Smith v Commissioner	56 Tax Cas 263		United Kingdom	circa 1962			1
Thornley v Commissioner	147 F2d 416		United States	circa 1962	Westlaw		10
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
Welch v Hall	134 F2d 366		United States	circa 1962	Westlaw		4
2 Tax Cas 220	2 Tax Cas 220		United Kingdom	circa 1962			3
10 Bta 411	10 BTA 411		United States	circa 1962			2
11 Bta 833	11 BTA 833		United States	circa 1962			2