[1971] PL 92-178
|
[1971] PL 92-178
|
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United Kingdom
|
circa 1971
|
Westlaw
|
|
7
|
[1971] Sec 507
|
[1971] SEC 507
|
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United States
|
circa 1971
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|
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1
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[1972-1] CB 498
|
[1972-1] CB 498
|
|
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circa 1972
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|
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3
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[1972-1] CB 559
|
[1972-1] CB 559
|
|
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circa 1972
|
|
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3
|
[1976-2] CB 238
|
[1976-2] CB 238
|
|
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circa 1976
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1
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[1977-2] CB 266
|
[1977-2] CB 266
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circa 1977
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|
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1
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Adler v Commissioner of Internal Revenue
|
330 F2d 91
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United States Court of Appeals, Ninth Circuit
|
United States
|
2 Apr 1964
|
WorldLII
|
|
6
|
Anderson, Clayton & Co v United States
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562 F2d 972
|
United States Court of Appeals, Fifth Circuit
|
United States
|
20 Dec 1977
|
WorldLII
|
|
32
|
Automobile Club of Michigan v Commissioner
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353 US 180; 1 L Ed 2d 746; 77 SCt 707
|
United States Supreme Court
|
United States
|
3 Jun 1957
|
WorldLII
|
|
169
|
Bartholomew v United States N M
|
740 F2d 526
|
United States Court of Appeals, Seventh Circuit
|
United States
|
26 Jul 1984
|
WorldLII
|
|
5
|
Batterton v Francis
|
432 US 416; 53 L Ed 2d 448; 97 SCt 2399
|
United States Supreme Court
|
United States
|
20 Jun 1977
|
WorldLII
|
|
213
|
Carpenter v United States
|
495 F2d 184
|
|
United States
|
|
Westlaw
|
|
1
|
Carpenter v United States
|
495 F2d 175
|
United States Court of Appeals, Fifth Circuit
|
United States
|
3 Jun 1974
|
WorldLII
|
|
6
|
Caterpillar Tractor Co v United States
|
589 F2d 1040; 218 Ct Cl 517
|
|
United States
|
|
Westlaw
|
|
9
|
cert denied
|
444 US 1083; 62 L Ed 2d 768; 100 SCt 1039
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
32
|
Charbonnet v United States
|
455 F2d 1195
|
United States Court of Appeals, Fifth Circuit
|
United States
|
15 Mar 1972
|
WorldLII
|
|
6
|
Chock Full O'Nuts Corporation v United States
|
453 F2d 300
|
United States Court of Appeals, Second Circuit
|
United States
|
21 Dec 1971
|
WorldLII
|
|
15
|
Citing Jack Picoult Constr Co v United States
|
529 F2d 532; 207 Ct Cl 1052
|
|
United States
|
|
Westlaw
|
|
5
|
CWT Farms, Inc v Commissioner
|
79 Tax Cas 1054
|
|
United Kingdom
|
|
|
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4
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Donovan v United States
|
433 F2d 522; 139 USApp DC 364
|
United States Court of Appeals, District of Columbia Circuit
|
United States
|
22 Sep 1970
|
WorldLII
|
|
7
|
Estate of Applebaum v Commissioner of Internal Revenue
|
724 F2d 375
|
United States Court of Appeals, Third Circuit
|
United States
|
28 Dec 1983
|
WorldLII
|
|
2
|
Fiorentino v United States
|
607 F2d 963; 221 Ct Cl 545
|
|
United States
|
circa 1983
|
Westlaw
|
|
23
|
General Electric Co v Gilbert
|
429 US 125; 50 L Ed 2d 343; 97 SCt 401
|
United States Supreme Court
|
United States
|
7 Dec 1976
|
WorldLII
|
|
312
|
Helvering v Reynolds
|
313 US 428; 85 L Ed 1438; 61 SCt 971
|
United States Supreme Court
|
United States
|
26 May 1941
|
WorldLII
|
|
44
|
Long v United States
|
652 F2d 675
|
United States Court of Appeals, Sixth Circuit
|
United States
|
6 Jul 1981
|
WorldLII
|
|
4
|
National Muffler Dealers Ass'n v United States
|
99 SCt 1304
|
United States Supreme Court
|
United States
|
20 Mar 1979
|
WorldLII
|
|
104
|
National Muffler Dealers Association v United States
|
440 US 472; 99 SCt 1304; 59 L Ed 2d 519
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
104
|
Research Systems Corporation v Commissioner of Internal Revenue
|
751 F2d 123; 55 AFTR2d 85-475
|
United States Court of Appeals, Second Circuit
|
United States
|
20 Dec 1984
|
WorldLII
|
|
15
|
Rowan Companies, Inc v United States
|
452 US 247; 68 L Ed 2d 814; 101 SCt 2288
|
United States Supreme Court
|
United States
|
8 Jun 1981
|
WorldLII
|
|
67
|
Thomas Int'l Ltd v United States
|
6 Cl Ct 414
|
|
United States
|
circa 1984
|
|
|
4
|
United States v Cartwright
|
93 SCt 1713
|
United States Supreme Court
|
United States
|
7 May 1973
|
WorldLII
|
|
71
|
United States v New York Telephone Co K
|
644 F2d 953; 64 ALRFed 539
|
United States Court of Appeals, Second Circuit
|
United States
|
27 Mar 1981
|
WorldLII
|
|
8
|
United States v Vogel Fertilizer Co
|
455 US 16; 70 L Ed 2d 792; 102 SCt 821
|
United States Supreme Court
|
United States
|
13 Jan 1982
|
WorldLII
|
|
81
|
Wendland v Commissioner of Internal Revenue
|
739 F2d 580
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
21 Aug 1984
|
WorldLII
|
|
6
|
Yellow Freight System Inc v United States
|
538 F2d 790
|
United States Court of Appeals, Eighth Circuit
|
United States
|
15 Jun 1976
|
WorldLII
|
|
10
|
26 USC 7805
|
26 USC 7805
|
United States Code
|
United States
|
circa 1984
|
LII (Cornell)
|
|
56
|
79 Tax Cas 86
|
79 Tax Cas 86
|
|
United Kingdom
|
circa 1984
|
|
|
1
|
401 US 944
|
401 US 944; 28 L Ed 2d 226; 91 SCt 955
|
United States Supreme Court
|
United States
|
circa 1984
|
Westlaw
|
|
16
|
436 US 944
|
436 US 944; 56 L Ed 2d 785; 98 SCt 2845
|
United States Supreme Court
|
United States
|
circa 1984
|
Westlaw
|
|
48
|