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Smith v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Starker v United States	602 F2d 1341	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1979	WorldLII		22
Murry v Commissioner of Internal Revenue	601 F2d 892	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1979	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Riss v Commissioner of Internal Revenue	478 F2d 1160	United States Court of Appeals, Eighth Circuit	United States	19 Apr 1973	WorldLII		12
Redwing Carriers, Inc v Tomlinson	399 F2d 652	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1968	WorldLII		25
Carlton v United States	385 F2d 238	United States Court of Appeals, Fifth Circuit	United States	28 Aug 1967	WorldLII		11
Alderson v Commissioner of Internal Revenue	317 F2d 790	United States Court of Appeals, Ninth Circuit	United States	22 May 1963	WorldLII		8
Coastal Terminals Inc v United States	320 F2d 333	United States Court of Appeals, Fourth Circuit	United States	12 Jul 1963	WorldLII		6
Arc Realty Co v Commissioner of Internal Revenue	295 F2d 98	United States Court of Appeals, Eighth Circuit	United States	17 Oct 1961	WorldLII		23
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Century Electric Co v Commissioner of Internal Revenue	192 F2d 155	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1951	WorldLII		15
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Wilmington Trust Co v Helvering	316 US 164; 86 L Ed 1352; 62 SCt 984	United States Supreme Court	United States	27 Apr 1942	WorldLII		27
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